26 C.F.R. § 1.162(l)-0. - § 1.162(l)-0 Table of Contents.

Current as of January 1, 1970

Section 1.162(l)-0 - § 1.162(l)-0 Table of Contents.Section 1.162(l)-0 - § 1.162(l)-0 Table of Contents.

Section 1.162(k)-1 - § 1.162(k)-1 Disallowance of Deduction for Reacquisition Payments.Section 1.162(l)-1 - § 1.162(l)-1 Deduction for Health Insurance Costs of Self-employed Individuals.

§ 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]

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