26 CFR 1.162(l)-0
§ 1.162(l)-0 Table of Contents.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 1.162(l)-0, § 1.162(l)-0 Table of Contents, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/109170
- Permanent ID
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2ec6c8384e74b7876a71b62e51317b5629a480f4e01ff069fa48662d92e15076
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Full text
This section lists the table of contents for § 1.162(l)-1.
(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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.