I got it from the third paragraph of the Answer section of:
<a rel="nofollow" target="_blank" href="
https://www.healthinsurance.org/faqs/my-premium-subsidy-is-dependent-on-my-agi-but-im-self-employed-...>
That paragraph begins, "In July 2014, the IRS released 26 CFR 601.105, in which they acknowledged the circular relationship between self-employed health insurance premium deductions, AGI, and premium tax credits..."
Then I searched the Internet for "26 CFR 601.105" to read about it, and I found this:
<a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-drop/rp-14-41.pdf">https://www.irs.gov/pub/irs-drop/rp-14-41.pdf</a>
But you are right, I now see that Revenue Procedure 2014-41 is the proper reference, even though at the top of the page of the PDF it says "26 CFR 601.105". Thanks for the corrective info.
