Internal Revenue Bulletin: 2003-40 |
October 6, 2003 |
Table of Contents
Rev. Rul. 2003-105 Rev. Rul. 2003-105
Split-dollar life insurance arrangements. Certain previously published revenue rulings are obsoleted to the extent described in this ruling. The previously published rulings are obsoleted in light of T.D. 9092, which provides comprehensive final regulations regarding the federal income, gift, and employment taxation of split-dollar life insurance arrangements. Rev. Ruls. 78-420 and 79-50 obsoleted. Rev. Rul. 66-610 partially obsoleted.
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