26 C.F.R. § 1.1402(a)-18   Split-dollar life insurance arrangements.


Title 26 - Internal Revenue


Title 26: Internal Revenue
PART 1—INCOME TAXES
TAX ON SELF-EMPLOYMENT INCOME

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§ 1.1402(a)-18   Split-dollar life insurance arrangements.

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]

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