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TREAS/IRS | RIN: 1545-BA44 | Publication ID: Fall 2003 |
Title: Split-Dollar Life Insurance | |
Abstract: This regulation provides guidance under sections 61, 83, and 7872 on the taxation of split-dollar life insurance arrangements. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Completed Actions |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 7805 26 USC 7872 26 USC 1275 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-164754-01 Drafting attorney: Rebecca E. Asta (202) 622-3930 Reviewing attorney: David Silber (202) 622-3930 Treasury attorney: Mike Novey (202) 622-1339 CC:FIP | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
Agency Contact: Rebecca E. Asta Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-3930 |