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

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

26 CFR § 1.1402(a)-18
TitleTitle 26: Internal RevenuePartPart 1: Income Taxes
SourceeCFR (current through Mar 20, 2026)

This text of 26 C.F.R. § 1.1402(a)-18 (Split-dollar life insurance arrangements.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
26 C.F.R. § 1.1402(a)-18 (2026).

Text

§ 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]

Free access — add to your briefcase to read the full text and ask questions with AI

Related

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

Nearby Sections

11
§ 1.1402(a)-13
Income from agricultural activity.
§ 1.1402(a)-14
Options available to farmers in computing net earnings from self-employment for taxable years ending after 1954 and before December 31, 1956.
§ 1.1402(a)-15
Options available to farmers in computing net earnings from self-employment for taxable years ending on or after December 31, 1956.
§ 1.1402(a)-16
Exercise of option.
§ 1.1402(a)-17
Retirement payments to retired partners.
§ 1.1402(a)-18
Split-dollar life insurance arrangements.
§ 1.1402(b)-1
Self-employment income.
§ 1.1402(c)-1
Trade or business.
§ 1.1402(c)-2
Public office.
§ 1.1402(c)-3
Employees.
§ 1.1402(c)-4
Individuals under Railroad Retirement System.

Cite This Page — Counsel Stack

Bluebook (online)
26 C.F.R. § 1.1402(a)-18, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.1402(a)-18.
View on eCFR ↗