<section id="crfk-0000001"><p>[Added by <a href="/lr/resolve/td-9683/d07p" id="crfk-0000024" title="T.D. 9683">T.D. 9683</a>, 79 FR 43622-43631, July 28, 2014. Removed by <a href="/lr/resolve/td-9822/1vxc4" id="crfk-0000026" title="T.D. 9822">T.D. 9822</a>, 82 FR 34601-34611, July 26, 2017.]</p> </section>

<p>Sec. 1.162(l)-1T Deduction for health insurance costs of self-employed individuals (temporary)[Removed].</p>

Sec. 1.162(l)-1T Deduction for health insurance costs of self-employed individuals (temporary)[Removed].

26 -- Internal Revenue

<div align="center"> <p><b>IRC </b><a href="/lr/resolve//cnq9"><b>section 162</b></a></p> </div>