Home/CFR/Title 26/Part 1/§ 1.1402(a)-18
26 CFR · Internal Revenue

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

eCFR · current through Aug 10, 2026
§ 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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26 C.F.R. § 1.1402(a)-18 (Split-dollar life insurance arrangements.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

§ 1.1402
26 C.F.R. § 1.1402
§ 1.61-22
26 C.F.R. § 1.61-22

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