CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—INCOME TAX (Parts 1–19) > PART 1—INCOME TAXES > 1.1402(a)-18—Split-dollar life insurance arrangements.

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.

Code of Federal Regulations

[T.D. 9092, 68 FR 54352, Sept. 17, 2003]