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IRS Tax Map 2008
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taxmap/pub17/p17-122.htm#en_us_publink1000173206

Taxes and Fees 
You Cannot Deduct(p155)


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Taxes and Fees You Cannot Deduct

Many federal, state, and local government taxes are not deductible because they do not fall within the categories discussed earlier. Other taxes and fees, such as federal income taxes, are not deductible because the tax law specifically prohibits a deduction for them. See Table 22-1.
Taxes and fees that are generally not deductible include the following items.
Many taxes and fees other than those listed above are also nondeductible, unless they are ordinary and necessary expenses of a business or income producing activity. For other nondeductible items, see Real Estate-Related Items You Cannot Deduct, earlier.