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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 1.1402(a)-18: (a)-18 Split-dollar life insurance arrangements.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER A—INCOME TAX
  4. PART 1—INCOME TAXES

See §§ 1.61-22 and 1.7872-15 for rules relating to the treatment of split-dollar life insurance arrangements.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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