26 U.S.C. 164: Taxes

2022

• Pub. L. 117–169, §13903(a)(1), amended par. (6), "as amended by section 13904", by substituting "2025" for "2026" in heading and "2026" for "2027" in introductory provisions. See note below. Law text · (b)
• Pub. L. 117–169, §13904(b)(1), substituted "2026" for "2025" in heading and "2027" for "2026" in introductory provisions. Law text · (b)

2017

• Pub. L. 115–97 added par. (6). Law text · (b)

2015

• Pub. L. 114–113 struck out subpar. (I). Text read as follows: "This paragraph shall apply to taxable years beginning after December 31, 2003, and before January 1, 2015." (Consolidated Appropriations Act, 2016) Law text · (b)

2014

• Pub. L. 113–295, §221(a)(12)(D), struck out par. (5) which read as follows: "The environmental tax imposed by section 59A." Law text · (a)
• Pub. L. 113–295, §221(a)(26), struck out par. (6) which read as follows: "Qualified motor vehicle taxes." Law text · (a)
• Pub. L. 113–295, §221(a)(95)(B)(ii), inserted "(as in effect before its repeal)" after "section 2604". Law text · (b)
• Pub. L. 113–295, §105(a), substituted "January 1, 2015" for "January 1, 2014". Law text · (b)
• Pub. L. 113–295, §221(a)(26), struck out par. (6) which related to qualified motor vehicle taxes. Law text · (b)
• Pub. L. 113–295, §209(c), redesignated subpars. (F) and (G) as (E) and (F), respectively, substituted "Subsection (a)(6)" for "This paragraph" in subpars. (E) and (F), and struck out former subpar. (E). Prior to amendment, text of former subpar. (E) read as follows: "The l… Law text · (b)

2013

• Pub. L. 112–240 substituted "January 1, 2014" for "January 1, 2012". (American Taxpayer Relief Act of 2012) Law text · (b)

2010

• Pub. L. 111–312 substituted "January 1, 2012" for "January 1, 2010". (Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010) Law text · (b)
• Pub. L. 111–148, which directed the insertion of "(other than the taxes imposed by section 1401(b)(2))" after "section 1401)" in subsec. (f), was executed by making the insertion after "section 1401" in subsec. (f)(1), to reflect the probable intent of Congress. (Patient Protection and Affordable Care Act) Law text · (f)

2009

• Pub. L. 111–5, §1008(a), added par. (6). (American Recovery and Reinvestment Act of 2009) Law text · (a)
• Pub. L. 111–5, §1008(b), added par. (6). (American Recovery and Reinvestment Act of 2009) Law text · (b)

2008

• Pub. L. 110–343 substituted "January 1, 2010" for "January 1, 2008". (Emergency Economic Stabilization Act of 2008) Law text · (b)

2006

• Pub. L. 109–432 substituted "2008" for "2006". (Tax Relief and Health Care Act of 2006) Law text · (b)

2005

• Pub. L. 109–135 reenacted heading without change and amended text generally. Prior to amendment, text read as follows: (Gulf Opportunity Zone Act of 2005) Law text · (b)

2004

• Pub. L. 108–357 added par. (5). (American Jobs Creation Act of 2004) Law text · (b)

1996

• Pub. L. 104–188 added pars. (4) and (5) and struck out former pars. (4) and (5) which read as follows: (Small Business Job Protection Act of 1996) Law text · (a), (5)

1988

• Pub. L. 100–418 struck out par. (4) relating to windfall profit tax imposed by section 4986 and redesignated par. (5) relating to environmental tax as (4). · (a)
• Pub. L. 100–647 substituted "The GST" for "the GST". · (a)
• Pub. L. 100–418 redesignated par. (5), relating to environmental tax, as (4). · (a)

1986

• Pub. L. 99–514, §134(a)(2), inserted "Notwithstanding the preceding sentence, any tax (not described in the first sentence of this subsection) which is paid or accrued by the taxpayer in connection with an acquisition or disposition of property shall be treated as part of the cost of t… · (a)
• Pub. L. 99–514, §134(a)(1), struck out par. (4) relating to "State and local general sales taxes" and redesignated as par. (4) former par. (5) relating to windfall profit tax. · (a)
• Pub. L. 99–514, §1432(a)(1), added par. (5) relating to GST tax imposed on income distributions. · (a)
• Pub. L. 99–499 added par. (5) relating to environmental tax. · (a)
• Pub. L. 99–514, §134(b)(1), (2), redesignated par. (3) as (2) and struck out former par. (2), general sales taxes provisions, subpars. (A) to (E) of which covered in general rule, special rules for food, etc., items taxed at different rates, compensating use taxes, and special rules… · (b)
• Pub. L. 99–514, §134(b)(2), redesignated par. (4) as (3). Former par. (3) redesignated (2). · (b)
• Pub. L. 99–514, §1432(a)(2), added par. (4). · (b)
• Pub. L. 99–514, §134(b)(2), redesignated par. (4) as (3). · (b)
• Pub. L. 99–514, §134(b)(1), struck out par. (5), separately stated general sales taxes, which read as follows: "If the amount of any general sales tax is separately stated, then, to the extent that the amount so stated is paid by the consumer (otherwise than in connection with the c… · (b)

1984

• Pub. L. 98–369 redesignated pars. (2) and (3) as pars. (1) and (2), respectively. Former par. (1), which referred to section 1451 for provisions disallowing any deduction for the payment of the tax imposed by subchapter B of chapter 3 (relating to tax-free covenant bonds), was struck o… · (f)

1983

• Pub. L. 98–21 added subsec. (f). Former subsec. (f) redesignated (g). · (f)
• Pub. L. 97–473 added par. (3). · (f)
• Pub. L. 98–21 redesignated subsec. (f) as (g). · (g)

1980

• Pub. L. 96–223 added par. (5). · (a)

1978

• Pub. L. 95–600, §111(a), struck out par. (5) relating to a deduction for State and local taxes on the sale of gasoline, diesel fuel, and other motor fuels. · (a)
• Pub. L. 95–600, §111(b), struck out in heading "and gasoline taxes" after "sales taxes", and in text "or of any tax on the sale of gasoline, diesel fuel, or other motor fuel" after "sales tax". · (b)

1976

• Pub. L. 94–455, §1901(a)(25), redesignated subpar. (D) as (B), and struck out subpar. (B) which related to the taxable years that subsec. (d)(1) applied and subpar. (C) which related to the limitations on subsec. (d)(1) where real property tax was allowable as a deduction under the … · (d)
• Pub. L. 94–455, §1951(b)(3)(A), redesignated subsec. (g) as (f). Former subsec. (f), which related to payments for municipal services in atomic energy communities, was struck out. · (f), (g)

1972

• Pub. L. 92–580 added subpar. (E). · (b)

1964

• Pub. L. 88–272, §207(a), limited the subsection to State, local and foreign real property, income, war profits, excess profits, and unspecified taxes, on a business or activity described in section 212, and to State and local personal property, general sales, gasoline, diesel fuel and … · (a)
• Pub. L. 88–272, §207(a), added subsec. (b). Former subsec. (b), which denied the deduction for certain Federal income taxes, for Federal war profits and excess profits taxes, import duties, excise and stamp taxes, and estate, inheritance, legacy, succession and gift taxes, local assess… · (b)
• Pub. L. 88–272, §207(a), substituted provisions denying the deduction for taxes assessed against local benefits which increase property value, except for so much as is properly allocable to maintenance or interest charges, and for real property taxes to the extent they are treated as i… · (c)
• Pub. L. 88–272, §207(b)(1), inserted "State" before "real property taxes". · (f)
• Pub. L. 88–272, §207(b)(2), designated existing provisions as par. (1), substituted "1451" for "1451(f)" and added par. (2). · (g)

1958

• Pub. L. 85–866, §6(a), added subsec. (f) and redesignated former subsec. (f) as (g). · (f), (g)