Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 72-79

1972-1 C.B. 51

Sec. 164

IRS Headnote

A husband and wife filing a joint State income tax return on which they are jointly and severally liable for the tax may deduct on separate Federal returns the portion of such tax he or she actually paid; G.C.M. 17570 superseded.

Full Text

Rev. Rul. 72-79 /1/

H and W, husband and wife, filed a joint State income tax return for 1970 on which they were jointly and severally liable to pay the tax due, and each paid a portion of the State income tax. H and W filed separate Federal individual income tax returns for the calendar year 1970. Both taxpayers used the cash receipts and disbursements method of accounting and itemized their deductions.

Held, since H and W were each liable for the full amount of the State income tax, the amount of such tax actually paid by H during 1970 is deductible on his separate Federal income tax return for 1970, and the amount of such tax actually paid by W during 1970 is deductible on her separate Federal income tax return for 1970, pursuant to section 164 of the Internal Revenue Code of 1954.

G.C.M. 17570, C.B. 1937-1, 193, is hereby superseded, since the position stated therein is set forth under the current statute and regulations in this Revenue Ruling.

/1/ Prepared pursuant to Rev. Proc. 67-6, C.B. 1967-1, 576.