26 CFR § 31.3502-1 - Nondeductibility of taxes in computing taxable income.
---
identifier: "/us/cfr/t26/s31.3502-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 31.3502-1 - Nondeductibility of taxes in computing taxable income."
title_number: 26
title_name: "Internal Revenue"
section_number: "31.3502-1"
section_name: "Nondeductibility of taxes in computing taxable income."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "C"
subchapter_name: "EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE"
part_number: "31"
part_name: "EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted."
cfr_part: "31"
---
# 31.3502-1 Nondeductibility of taxes in computing taxable income.
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]