Treasury Regulations (26 C.F.R.)
26 CFR § 1.1402(a)-18
Split-dollar life insurance arrangements.
Official textecfr.govlast amended
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]
Source: view the official text
In this part (40 sections)
- 1.1400Z2(e)-1 · [Reserved]
- 1.1400Z2(f)-1 · Administrative rules- penalties, anti-abuse, etc.
- 1.1401-1 · Tax on self-employment income.
- 1.1402(a)-1 · Definition of net earnings from self-employment.
- 1.1402(a)-2 · Computation of net earnings from self-employment.
- 1.1402(a)-3 · Special rules for computing net earnings from…
- 1.1402(a)-4 · Rentals from real estate.
- 1.1402(a)-5 · Dividends and interest.
- 1.1402(a)-6 · Gain or loss from disposition of property.
- 1.1402(a)-7 · Net operating loss deduction.
- 1.1402(a)-8 · Community income.
- 1.1402(a)-9 · Puerto Rico.
- 1.1402(a)-10 · Personal exemption deduction.
- 1.1402(a)-11 · Ministers and members of religious orders.
- 1.1402(a)-12 · Continental shelf and certain possessions of the United…
- 1.1402(a)-13 · Income from agricultural activity.
- 1.1402(a)-14 · Options available to farmers in computing net earnings…
- 1.1402(a)-15 · Options available to farmers in computing net earnings…
- 1.1402(a)-16 · Exercise of option.
- 1.1402(a)-17 · Retirement payments to retired partners.
- 1.1402(a)-18 · Split-dollar life insurance arrangements.
- 1.1402(b)-1 · Self-employment income.
- 1.1402(c)-1 · Trade or business.
- 1.1402(c)-2 · Public office.
- 1.1402(c)-3 · Employees.
- 1.1402(c)-4 · Individuals under Railroad Retirement System.
- 1.1402(c)-5 · Ministers and members of religious orders.
- 1.1402(c)-6 · Members of certain professions.
- 1.1402(c)-7 · Members of religious groups opposed to insurance.
- 1.1402(d)-1 · Employee and wages.
- 1.1402(e)-1A · Application of regulations under section 1402(e).
- 1.1402(e)-2A · Ministers, members of religious orders and Christian…
- 1.1402(e)-3A · Time limitation for filing application for exemption.
- 1.1402(e)-4A · Period for which exemption is effective.
- 1.1402(e)-5A · Applications for exemption from self-employment taxes…
- 1.1402(e)(1)-1 · Election by ministers, members of religious orders,…
- 1.1402(e)(2)-1 · Time limitation for filing waiver certificate.
- 1.1402(e)(3)-1 · Effective date of waiver certificate.
- 1.1402(e)(4)-1 · Treatment of certain remuneration paid in 1955 and…
- 1.1402(e)(5)-1 · Optional provision for certain certificates filed…