Guidance on Reconciling Sections 162(l) and 36B

Revenue Procedure 2014-41 provides guidance on methods taxpayers may use to resolve the interrelationship between the deduction under Section 162(l) and the premium tax credit under Section 36B.


Document Excerpt

This revenue procedure provides guidance that a taxpayer may use to compute the deduction under § 162 of the Internal Revenue Code for health insurance costs for self-employed individuals and the premium tax credit allowed under § 36B.


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