26 CFR § 1.162(l)-0

26 CFR · Internal Revenue

§ 1.162(l)-0 — Table of Contents.

26 CFR § 1.162(l)-0

TitleTitle 26: Internal Revenue PartPart 1: Income Taxes

SourceeCFR (current through Mar 20, 2026)

This text of 26 C.F.R. § 1.162(l)-0 (Table of Contents.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

26 C.F.R. § 1.162(l)-0 (2026).

Text

§ 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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§ 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]