Regulatory Text
26 C.F.R. § 1.162l.0 — Table of Contents.
§ 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]
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26 C.F.R. § 1.162l.0
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The regulatory text of 26 C.F.R. § 1.162l.0 is reproduced from the official Code of Federal Regulations as published by the Office of the Federal Register and the National Archives and Records Administration.
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Title 26 — Internal Revenue
26 C.F.R. § 1.0.126 C.F.R. § 1.1.126 C.F.R. § 1.1.226 C.F.R. § 1.1.326 C.F.R. § 1.2.126 C.F.R. § 1.2.226 C.F.R. § 1.3.126 C.F.R. § 1.4.126 C.F.R. § 1.4.226 C.F.R. § 1.4.326 C.F.R. § 1.4.426 C.F.R. § 1.1h.126 C.F.R. § 1.1i.1T26 C.F.R. § 1.11.126 C.F.R. § 1.15.126 C.F.R. § 1.21.126 C.F.R. § 1.21.226 C.F.R. § 1.21.326 C.F.R. § 1.21.426 C.F.R. § 1.24.126 C.F.R. § 1.25.1T26 C.F.R. § 1.25.2T26 C.F.R. § 1.25.326 C.F.R. § 1.25.3T26 C.F.R. § 1.25.4T26 C.F.R. § 1.25.5T26 C.F.R. § 1.25.6T26 C.F.R. § 1.25.7T26 C.F.R. § 1.25.8T26 C.F.R. § 1.25A.0
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