Table of Contents.

  1. Law
  2. CFR 26
  3. Internal Revenue
  4. Internal Revenue Service, Department of the Treasury
  5. Income Tax
  6. Income Taxes
  7. Itemized Deductions for Individuals and Corporations
  8. Table of Contents.

Checkout our iOS App for a better way to browser and research.

§ 1.162(l)-0 Table of Contents.

This section lists the table of contents for § 1.162(l)-1.

§ 1.162(l)-1 Deduction for health insurance costs of self-employed individuals.

(a) Coordination of section 162(l) deduction for taxpayers subject to section 36B.

(1) In general.

(2) Specified premiums.

(3) Specified premiums not paid through advance credit payments.

(b) Additional guidance.

(c) Applicability date.

[T.D. 9822, 82 FR 34610, July 26, 2017]


Download our app to see the most-to-date content.