- Deductible premiums
- Nondeductible premiums
- Capitalizing premiums
- When to deduct premiums
Useful Items
Publication
- 525
Taxable and Nontaxable Income
- 538
Accounting Periods and Methods
- 547
Casualties, Disasters, and Thefts (Business and Nonbusiness)
Form (and Instructions)
- 1040
U.S. Individual Income Tax Return
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