<section id="ct1j-0000001"><p class="inline">See §§</p><a href="/research/federal/cfr26/1.61-22" resolve="http://www.taxnotes.com/federal-research-library/search-final-and-temporary-regulations/code-section/reg-+1-61-22%3A">1.61-22</a><p class="inline"> and 1.7872-15 for rules relating to the treatment of split-dollar life insurance arrangements. </p><p>[Added by <a href="/lr/resolve/td-9092/cz70" id="ct1j-0000003" title="t.d. 9092">T.D. 9092</a>, 68 FR 54336-54361, Sept. 17, 2003.]</p></section>

<p>Sec. 1.1402(a)-18  Split-dollar life insurance arrangements.</p>

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

26 -- Internal Revenue

<div align="center"> <p><b>IRC </b><a href="/lr/resolve//cpld"><b>section 1402</b></a></p> </div>