1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Topic - Tax on Self-Employment Income
  6. 26 CFR § 1.1402(a)-18
26 CFR § 1.1402(a)-18
Split-dollar life insurance arrangements
June 25, 2020
CFR

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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§ 1.1402(a)-17 Retirement payments to retired partners
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§ 1.1402(b)-1 Self-employment income

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