Topics

• 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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