26 C.F.R. § 1.1402(a)-18

Current through November 30, 2024

Section 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.

26 C.F.R. §1.1402(a)-18

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