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

Other regulations under § 1402

• § 1.1402(a)-1 Definition of net earnings from self-employment.
• § 1.1402(a)-2 Computation of net earnings from self-employment.
• § 1.1402(a)-3 Special rules for computing net earnings from self-employment.
• § 1.1402(a)-4 Rentals from real estate.
• § 1.1402(a)-5 Dividends and interest.
• § 1.1402(a)-6 Gain or loss from disposition of property.
• § 1.1402(a)-7 Net operating loss deduction.
• § 1.1402(a)-8 Community income.
• § 1.1402(a)-9 Puerto Rico.
• § 1.1402(a)-10 Personal exemption deduction.
• § 1.1402(a)-11 Ministers and members of religious orders.
• § 1.1402(a)-12 Continental shelf and certain possessions of the United States.
• § 1.1402(a)-13 Income from agricultural activity.
• § 1.1402(a)-14 Options available to farmers in computing net earnings from self-employment for taxable years ending after 1954 and before December 31, 1956.
• § 1.1402(a)-15 Options available to farmers in computing net earnings from self-employment for taxable years ending on or after December 31, 1956.
• § 1.1402(a)-16 Exercise of option.
• § 1.1402(a)-17 Retirement payments to retired partners.
• § 1.1402(b)-1 Self-employment income.
• § 1.1402(c)-1 Trade or business.
• § 1.1402(c)-2 Public office.
• § 1.1402(c)-3 Employees.
• § 1.1402(c)-4 Individuals under Railroad Retirement System.
• § 1.1402(c)-5 Ministers and members of religious orders.
• § 1.1402(c)-6 Members of certain professions.
• § 1.1402(c)-7 Members of religious groups opposed to insurance.
• § 1.1402(d)-1 Employee and wages.
• § 1.1402(e)-1A Application of regulations under section 1402(e).
• § 1.1402(e)-2A Ministers, members of religious orders and Christian Science practitioners; application for exemption from self-employment tax.
• § 1.1402(e)-3A Time limitation for filing application for exemption.
• § 1.1402(e)-4A Period for which exemption is effective.

Cross-references

Computed from the citations in the text of 26 CFR.

Regulations it cites

• § 1.61-22 Taxation of split-dollar life insurance arrangements.

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

1. September 17, 2003Issued by T.D. 9092 (68 FR 54352)

Where it sits in 26 CFR

1. Subchapter A Income tax
2. Part 1 Income taxes
3. Tax on Self-Employment Income

Nearby sections

• § 1.1402(a)-14 Options available to farmers in computing net earnings from self-employment for taxable years ending after 1954 and before December 31, 1956.
• § 1.1402(a)-15 Options available to farmers in computing net earnings from self-employment for taxable years ending on or after December 31, 1956.
• § 1.1402(a)-16 Exercise of option.
• § 1.1402(a)-17 Retirement payments to retired partners.
• § 1.1402(a)-18 Split-dollar life insurance arrangements.
• § 1.1402(b)-1 Self-employment income.
• § 1.1402(c)-1 Trade or business.
• § 1.1402(c)-2 Public office.
• § 1.1402(c)-3 Employees.