Internal Revenue Code · 26 U.S.C.
§ 3502. Nondeductibility of taxes in computing taxable income
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 3502
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- September 3, 1982 by Pub. L. 97–248
- Last amended
- August 5, 1983 by Pub. L. 98–67
- Amendments
- 1 dated changes in the source credit
- Length
- 2 subsections · 103 words · about 1 min to read
- Regulations
- 1 issued under this section
(Aug. 16, 1954, ch. 736, 68A Stat. 471; Pub. L. 97–248, title III, §§ 305(b), 308(a), Sept. 3, 1982, 96 Stat. 588, 591; Pub. L. 98–67, title I, § 102(a), Aug. 5, 1983, 97 Stat. 369.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 3502
Amendment history
From the source credit and the official notes, newest first.
Where it sits in the Code
Nearby sections
- § 3501 Collection and payment of taxes
- § 3502 Nondeductibility of taxes in computing taxable income
- § 3503 Erroneous payments
- § 3504 Acts to be performed by agents
- § 3505 Liability of third parties paying or providing for wages
- § 3506 Individuals providing companion sitting placement services
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
1983—Subsecs. (b), (c). Pub. L. 98–67 repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below.
1982—Subsecs. (b), (c). Pub. L. 97–248 provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983, subsec. (b) is amended and a new subsec. (c) is added. Section 102(a), (b) of Pub. L. 98–67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (§§ 301–308) of title III of Pub. L. 97–248 as of the close of June 30, 1983, and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the amendments made by such subtitle A) had not been enacted.