Regulations last checked for updates: May 22, 2026

Title 26 - Internal Revenue last revised: May 20, 2026
All TitlesTitle 26Chapter IPart 1 - PART 1—INCOME TAXES (CONTINUED)
View all text of Part 1 [§ 1.1401-1 - § 1.1502-77B]
§ 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]
authority: 26 U.S.C. 7805,unless
cite as: 26 CFR 1.1402
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