Deductions & credits

To clarify what you said:  If I don't itemize, and use the standard deduction, I can not deduct State Tax I paid against the net investment income.

 

Is there an official document that clearly says that state tax deduction is applicable only when you itemize, and not when you take standard deduction? What I see is "properly allocable" term, and no one is explicitly saying that this is applicable when you take itemized deductions.

 

Can you please help me point to the document that made this interpretation? Thanks.