Current through September 30, 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