{"abstract":"This document contains corrections to final regulations that were published in the Federal Register on Wednesday, September 17, 2003 (68 FR 54336), relating to the income, employment, and gift taxation of split-dollar life insurance arrangements.","action":"Correction to final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2003/11/10/03-28202.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":31,"title":26},{"chapter":null,"citation_url":null,"part":602,"title":26}],"citation":"68 FR 63734","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"These corrections are effective September 17, 2003.","disposition_notes":null,"docket_ids":["TD 9092"],"dockets":[],"document_number":"03-28202","effective_on":"2003-09-17","end_page":63735,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2003/11/10/03-28202.xml","html_url":"https://www.federalregister.gov/documents/2003/11/10/03-28202/split-dollar-life-insurance-arrangements-correction","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/03-28202?publication_date=2003-11-10","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2003-11-10/03-28202/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":99,"last_updated":"2026-08-26 06:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2003-11-10/pdf/03-28202.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2003-11-10","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2003/11/10/03-28202.txt","regulation_id_number_info":{"1545-BA44":{"issue":"200304","html_url":"https://www.federalregister.gov/regulations/1545-BA44/split-dollar-life-insurance","title":"Split-Dollar Life Insurance","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200304&RIN=1545-BA44&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BA44"],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":63734,"subtype":null,"title":"Split-Dollar Life Insurance Arrangements; Correction","toc_doc":"Split-dollar life insurance arrangements; correction","toc_subject":"Employment taxes and collection of income taxes at source:","topics":[],"type":"Rule","volume":68}