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Tax on Self-Employment Income

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

26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States

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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▸Contents — 26 C.F.R. Part 1 — Income Taxes
26 C.F.R. Part 1 — Income Taxes

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