26 C.F.R. § 1.1402(a)-18 Split-dollar life insurance arrangements.
Title 26 - Internal Revenue
See §§1.61–22 and 1.7872–15 for rules relating to the treatment of split-dollar life insurance arrangements. [T.D. 9092, 68 FR 54352, Sept. 17, 2003]
Title 26: Internal Revenue
PART 1—INCOME TAXES
TAX ON SELF-EMPLOYMENT INCOME
§ 1.1402(a)-18 Split-dollar life insurance arrangements.