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Code · CFR · Title 26 — Internal Revenue · Part 1 · § 1.1402(a)-18

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

24 words·~1 min read·/us/cfr/t26/s§ 1.1402(a)-18·

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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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§ 1.1402(a)-18
(a)-18 Split-dollar life insurance arrangements.
Treas. Dec.T.D. 9092
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