{"data":{"id":"us/26-cfr-1.162-l-0","jurisdiction":"us","citation":"26 CFR 1.162(l)-0","heading":"(l)-0 Table of Contents.","body":"This section lists the table of contents for § 1.162(l)-1.\n§ 1.162(l)-1 Deduction for health insurance costs of self-employed individuals.\n(a) Coordination of section 162(l) deduction for taxpayers subject to section 36B.\n(1) In general.\n(2) Specified premiums.\n(3) Specified premiums not paid through advance credit payments.\n(b) Additional guidance.\n(c) Applicability date.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"cd4d3a40d361c2d8cd49b394b6f8063d7aa74d7596d0b2d27ebb0d138ac69c03","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.162-k-1","next":"us/26-cfr-1.162-l-1"},"notice":"GroundRules: Original legal text. Not legal advice."}