other · IRS · Rule · Published 2003-09-17 · Effective 2003-09-17 · 68 FR 54336
Document
Document number
03-23596
Federal Register citation
68 FR 54336
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2003-09-17
Effective date
2003-09-17
Treasury docket
TD 9092
Abstract
This document contains final regulations relating to the income, employment, and gift taxation of split-dollar life insurance arrangements. The final regulations provide needed guidance to persons who enter into split-dollar life insurance arrangements.