Table of Contents
This section lists the table of contents for § 1.162(l)-1.
(a)Coordination of section 162(l) deduction for taxpayers…#
(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.#
(b) Additional guidance.
(c)Applicability date.#
(c) Applicability date.