GroundRules
26 CFR 1.162(l)-0: (l)-0 Table of Contents.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER A—INCOME TAX
- PART 1—INCOME TAXES
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.
Collected 2026-08-27T02:25:11Z. Source file · JSON