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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2014-33 · 2026-10-03 edition · updated 2026-10-04 · United States

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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▸Contents — Internal Revenue Bulletin 2014-33
Internal Revenue Bulletin 2014-33

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