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§ 1.162(l)-0 Table of Contents.

26 CFR 1.162(l)-0

  1. CFR
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  3. Title 26
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  5. Chapter I
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  7. Part 1
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  9. Subject Group Itemized Deductions for Individuals and Corporations
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  11. 26 CFR 1.162(l)-0
Citation26 CFR 1.162(l)-0
CorpusDaily eCFR
Displayed edition2026-04-15
Last updated2026-04-15

§ 1.162(l)-0 Table of Contents.

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]