Opinion ID: 775477
Heading Depth: 1
Heading Rank: 5

Heading: R.C. &#167 164 in relevant part provides:

Text: &#167 164. Taxes (a) General rule.--Except as otherwise provided in this section, the following taxes shall be allowed as [an itemized] deduction for the taxable year within which paid or accrued: (1) State and local, and foreign, real property taxes . . . . (3) State and local, and foreign, income, war profits, and excess profits taxes. 2 Section 22(n) introduced the concept of adjusted gross income into the 1939 Code. Individual Income Tax Act of 1944, ch. 210, &#167 8(a), Pub. L. No. 315, 58 Stat. 231, 235. Section 62 was added to the Code in 1954 with no substantive change to Section 22(n). S. Rep. No. 83-1622, at 169 (1954). With no evidence of a contrary intent, the legislative history of Section 22(n) properly guides our current analysis of Section 62(a). Both a treasury regulation and other courts have similarly looked to Section 22(n)'s legislative history to interpret Section 62(a) and have prohibited above-the-line deductions for state income taxes. See Temp. Treas. Reg. 1.62-1T; Tanner v. Commissioner, 45 T.C. 145 (1965), aff'd per curiam, 363 F.2d 36 (4th Cir. 1966); Lutts v. United States, 65-1 USTC par. 9313 (S.D. Cal. 1965).