§3502 — Nondeductibility of taxes in computing taxable income
2 cases·2 cited
Statute Text — 26 U.S.C. §3502
The taxes imposed by section 3101 of chapter 21, and by sections 3201 and 3211 of chapter 22 shall not be allowed as a deduction to the taxpayer in computing taxable income under subtitle A.
The tax deducted and withheld under chapter 24 shall not be allowed as a deduction either to the employer or to the recipient of the income in computing taxable income under subtitle A.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §31.3502-1 Nondeductibility of taxes in computing taxable income
2 Citing Cases
3502, in chapter 35 ofthe domestic relations title. Under 23 Pa. Cons. Stat. Ann. section 3502(a) the State court may "divide, distribute, or assign" marital property between the parties. There is no provision in chapter 35, Property Rights, of Pennsylvania's domestic relations title addressing the termination ofan obligation to distribute mar