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

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Map

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]

Citation

26 C.F.R. § 1.1402(a)-18