Treasury Regulations, Subchapter A, Sec. 1.1402(a)-18
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Sec. 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]
