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Income Tax: T.D. 9092, Page 1055

SEP. 17, 2003

T.D. 9092; 68 F.R. 54336-54361

DATED SEP. 17, 2003
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Cross-Reference
    For the full text of Rev. Rul. 2003-105, see Doc 2003-20326

    (2 original pages).

    For a summary of proposed REG-164754-01, see Tax Notes, May

    19, 2003, p. 993; for the full text, see Doc 2003-11799 (6

    original pages), 2003 TNT 96-52, or H&D, May 9, 2003, p. 1685.

    This document previously appeared as 2003 TNT 177-5 and as

    Doc 2003-20325 (101 original pages).
  • Code Sections
  • Subject Area/Tax Topics
  • Industry Groups
    Insurance
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2003-20679 (26 original pages)
  • Tax Analysts Electronic Citation
    2003 TNT 183-11
  • Magazine Citation
    Tax Notes, Nov. 24, 2003, p. 985
    101 Tax Notes 985 (Nov. 24, 2003)
Citations: T.D. 9092; 68 F.R. 54336-54361

The IRS has published final regulations on the income, employment, and gift taxation of split-dollar life insurance arrangements. (For prior coverage, see Tax Notes, Sept. 22, 2003, p. 1531.)

Full Text Citations: 2003-46 IRB 1055; Doc 2003-20679 (26 original pages) [PDF]; 2003 TNT 183-11 2003 TNT 183-11: IRS Final Regulations; H&D, Sept. 12, 2003, p. 2929

DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Cross-Reference
    For the full text of Rev. Rul. 2003-105, see Doc 2003-20326

    (2 original pages).

    For a summary of proposed REG-164754-01, see Tax Notes, May

    19, 2003, p. 993; for the full text, see Doc 2003-11799 (6

    original pages), 2003 TNT 96-52, or H&D, May 9, 2003, p. 1685.

    This document previously appeared as 2003 TNT 177-5 and as

    Doc 2003-20325 (101 original pages).
  • Code Sections
  • Subject Area/Tax Topics
  • Industry Groups
    Insurance
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2003-20679 (26 original pages)
  • Tax Analysts Electronic Citation
    2003 TNT 183-11
  • Magazine Citation
    Tax Notes, Nov. 24, 2003, p. 985
    101 Tax Notes 985 (Nov. 24, 2003)
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