Treasury Regulations · 26 CFR
§ 31.3502-1. Nondeductibility of taxes in computing taxable income.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 3502
Cite as 26 CFR § 31.3502-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 22, 1964 by T.D. 6780
- Issued under
- 26 U.S.C. § 3502
- Length
- 86 words · about 1 min to read
- Cross-references
- cites 1 Code section and 2 regulations; cited by 0
For provisions relating to the nondeductibility, in computing taxable income under subtitle A, of the taxes imposed by sections 3101, 3201, and 3211, and of the tax deducted and withheld under chapter 24, see §§ 1.164-2 and 1.275-1 of this chapter (Income Tax Regulations). For provisions relating to the credit allowable to the recipient of the income in respect of the tax deducted and withheld under chapter 24, see § 1.31-1 of this chapter (Income Tax Regulations).
[T.D. 6780, 29 FR 18148, Dec. 22, 1964]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 6780 (29 FR 18148)
Where it sits in 26 CFR
- Subchapter C Employment taxes and collection of income tax at source
- Part 31 Employment taxes and collection of income tax at source
- Subpart F General Provisions Relating to Employment Taxes (Chapter 25, Internal Revenue Code of 1954)
Nearby sections
- § 31.3501(a)-1T Question and answer relating to the time employers must collect and pay the taxes on noncash fringe benefits (Temporary).
- § 31.3502-1 Nondeductibility of taxes in computing taxable income.
- § 31.3503-1 Tax under chapter 21 or 22 paid under wrong chapter.
- § 31.3504-1 Designation of agent by application.
- § 31.3504-2 Designation of payor to perform acts of an employer.
- § 31.3505-1 Liability of third parties paying or providing for wages.