[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR31.3502-1]

[Page 308]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 31_EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE--Table of Contents
 
 Subpart F_General Provisions Relating to Employment Taxes (Chapter 25, 
                     Internal Revenue Code of 1954)
 
Sec. 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 Sec. Sec. 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 Sec. 1.31-1 of this chapter (Income Tax 
Regulations).

[T.D. 6780, 29 FR 18148, Dec. 22, 1964]