- Deductible premiums
- Nondeductible premiums
- Capitalized premiums
- When to deduct premiums
Publication
- 15B Employer's Tax Guide to Fringe Benefits
- 525 Taxable and Nontaxable Income
- 538 Accounting Periods and Methods
- 547 Casualties, Disasters, and Thefts
Form (and Instructions)
- 1040 U.S. Individual Income Tax Return
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