Current through October 31, 2024
Section 1.162(l)-0 - Table of ContentsThis 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.(3) Specified premiums not paid through advance credit payments.T.D. 9822, 82 FR 34610 , July 26, 2017 T.D. 9822, 82 FR 34610, 7/26/2017