Treasury Regulations (26 C.F.R.)
26 CFR § 1.162(l)-0
Table of Contents.
Official textecfr.govlast amended
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.
[T.D. 9822, 82 FR 34610, July 26, 2017]
Source: view the official text
In this part (40 sections)
- 1.162-13 · Depositors' guaranty fund.
- 1.162-14 · Expenditures for advertising or promotion of good will.
- 1.162-15 · Contributions, dues, etc.
- 1.162-16 · Cross reference.
- 1.162-17 · Reporting and substantiation of certain business expenses of…
- 1.162-18 · Illegal bribes and kickbacks.
- 1.162-19 · Capital contributions to Federal National Mortgage…
- 1.162-20 · Expenditures attributable to lobbying, political campaigns,…
- 1.162-21 · Denial of deduction for certain fines, penalties, and other…
- 1.162-22 · Treble damage payments under the antitrust laws.
- 1.162-24 · Travel expenses of state legislators.
- 1.162-25 · Deductions with respect to noncash fringe benefits.
- 1.162-25T · Deductions with respect to noncash fringe benefits…
- 1.162-27 · Certain employee remuneration in excess of $1,000,000 not…
- 1.162-28 · Allocation of costs to lobbying activities.
- 1.162-29 · Influencing legislation.
- 1.162-31 · The $500,000 deduction limitation for remuneration provided…
- 1.162-32 · Expenses paid or incurred for lodging when not traveling…
- 1.162-33 · Certain employee remuneration in excess of $1,000,000 not…
- 1.162(k)-1 · Disallowance of deduction for reacquisition payments.
- 1.162(l)-0 · Table of Contents.
- 1.162(l)-1 · Deduction for health insurance costs of self-employed…
- 1.163-1 · Interest deduction in general.
- 1.163-2 · Installment purchases where interest charge is not separately…
- 1.163-3 · Deduction for discount on bond issued on or before May 27,…
- 1.163-4 · Deduction for original issue discount on certain obligations…
- 1.163-5 · Denial of interest deduction on certain obligations issued…
- 1.163-5T · Denial of interest deduction on certain obligations issued…
- 1.163-6T · Reduction of deduction where section 25 credit taken…
- 1.163-7 · Deduction for OID on certain debt instruments.
- 1.163-8T · Allocation of interest expense among expenditures…
- 1.163-9T · Personal interest (temporary).
- 1.163-10T · Qualified residence interest (temporary).
- 1.163-11 · Allocation of certain prepaid qualified mortgage insurance…
- 1.163-12 · Deduction of original issue discount on instrument held by…
- 1.163-13 · Treatment of bond issuance premium.
- 1.163-15 · Debt proceeds distributed from any taxpayer account or from…
- 1.163(d)-1 · Time and manner for making elections under the Omnibus…
- 1.163(j)-0 · Table of contents.
- 1.163(j)-1 · Definitions.