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]
source: T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960, unless otherwise noted.
cite as: 26 CFR 1.162