(a) General rule No deduction shall be allowed for the following taxes:
Amended 1983, 1986, 2000, 2004, 2014
- 2014 Pub. L. 113-295 Pub. L. 113–295 struck out “Paragraph (1) shall not apply to the tax imposed by section 59A.” at end of concluding provisions.
- 2004 Pub. L. 108-357 Pub. L. 108–357, § 101(b)(5)(B), struck out at end of concluding provisions “A rule similar to the rule of section 943(d) shall apply for purposes of paragraph (4)(C).”
- 2000 Pub. L. 106-519 Pub. L. 106–519, § 4(2)(B), inserted at end “A rule similar to the rule of section 943(d) shall apply for purposes of paragraph (4)(C).”
- 1986 Pub. L. 99-499 Pub. L. 99–499 inserted at end “Paragraph (1) shall not apply to the tax imposed by section 59A.”
- 1983 Pub. L. 98-21 Pub. L. 98–21 inserted at end “Paragraph (1) shall not apply to any taxes to the extent such taxes are allowable as a deduction under section 164(f).”
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(1) Federal income taxes, including—
Amended 1982, 1983
- 1983 Pub. L. 98-67 Pub. L. 98–67 repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below.
- 1982 Pub. L. 97-248 Pub. L. 97–248 provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983, par. (1) is amended by striking out “and” at end of subpar. (B), by substituting “; and” for the period at end of subpar. (C), and by inserting subpar. (D) relating to the tax withheld at source on interest, dividends, and patronage dividends under section 3451. 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 L. 98–67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (§§ 301–308) of title III of Pub.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.
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(A) the tax imposed by section 3101 (relating to the tax on employees under the Federal Insurance Contributions Act);
(B) the taxes imposed by sections 3201 and 3211 (relating to the taxes on railroad employees and railroad employee representatives); and
(C) the tax withheld at source on wages under section 3402.
Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1901(a)(39), struck out “, and corresponding provisions of prior revenue laws” after “under section 3402”.
(2) Federal war profits and excess profits taxes.
(3) Estate, inheritance, legacy, succession, and gift taxes.
(4) Income, war profits, and excess profits taxes imposed by the authority of any foreign country or possession of the United States if the taxpayer chooses to take to any extent the benefits of section 901.
Amended 1984, 2000, 2004, 2007
- 2007 Pub. L. 110-172 Pub. L. 110–172 substituted “if the taxpayer chooses to take to any extent the benefits of section 901.” for “if—
“(A) the taxpayer chooses to take to any extent the benefits of section 901, or
“(B) such taxes are paid or accrued with respect to foreign trade income (within the meaning of section 923(b)) of a FSC,.”
- 2004 Pub. L. 108-357 Pub. L. 108–357, § 101(b)(5)(A), inserted “or” at end of subpar. (A), substituted period for “or” at end of subpar. (B), and struck out subpar. (C) which read as follows: “such taxes are paid or accrued with respect to qualifying foreign trade income (as defined in section 941).”
- 2000 Pub. L. 106-519 Pub. L. 106–519, § 4(2)(A), added subpar. (C).
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 801(d)(5), inserted provision disallowing a deduction for income, war profits, and excess profits taxes if such taxes are paid or accrued with respect to foreign trade income, within the meaning of section 923(b), of a FSC.
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(5) Taxes on real property, to the extent that section 164(d) requires such taxes to be treated as imposed on another taxpayer.
(6) Taxes imposed by chapters 37, 41, 42, 43, 44, 45, 46, 50A, and 54.
Amended 1974, 1976, 1984, 1987, 2004, 2022
- 2022 Pub. L. 117-169 Pub. L. 117–169, § 11003(b), inserted “50A,” after “46,”.
- 2022 Pub. L. 117-169 Pub. L. 117–169, § 10201(b), inserted “37,” before “41”.
- 2004 Pub. L. 108-357 Pub. L. 108–357, § 802(b)(1), inserted “45,” before “46,”.
- 1987 Pub. L. 100-203 Pub. L. 100–203 substituted “46, and 54” for “and 46”.
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 67(b)(2), inserted reference to chapter 46.
- 1976 Pub. L. 94-455 Pub. L. 94–455, §§ 1307(d)(2)(A), 1605(b)(1), inserted reference to chapters 41 and 44.
- 1974 Pub. L. 93-406 Pub. L. 93–406 added par. (6).
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Paragraph (1) shall not apply to any taxes to the extent such taxes are allowable as a deduction under section 164(f).
(b) Cross reference For disallowance of certain other taxes, see section 164(c).