{"data":{"id":"us/26-cfr-1.1402-a-18","jurisdiction":"us","citation":"26 CFR 1.1402(a)-18","heading":"(a)-18 Split-dollar life insurance arrangements.","body":"See §§ 1.61-22 and 1.7872-15 for rules relating to the treatment of split-dollar life insurance arrangements.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"17b4c7f6e270f056621ba548146a34d6c8474fb4a4b108a5228f1365c18d1de3","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.1402-a-17","next":"us/26-cfr-1.1402-b-1"},"notice":"GroundRules: Original legal text. Not legal advice."}