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: Sections 1.1401-1 through 1.1403-1 contained in T.D. 6691, 28 FR 12796, Dec. 3, 1963, unless otherwise noted.
cite as: 26 CFR 1.1402