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TITLE 26 - INTERNAL REVENUE
CHAPTER I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER A - INCOME TAX
PART 1 - INCOME TAXES
1.1402(a) - 18 - Split - dollar life insurance arrangements.
See 1.6122 and 1.787215 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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