§ 1.162(l)-0. (l)-0 Table of Contents.
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/us/cfr/t26/s§ 1.162(l)-0·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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]
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- T.D. 9822
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§ 1.162(l)-0
(l)-0 Table of Contents.
Treas. Dec.T.D. 9822
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