The iliohypogastric nerve is the superior branch of the anterior ramus of spinal nerve L1 (one of the lumbar nerves) after this nerve receives fibers from T12 (subcostal nerve). The inferior branch is the ilioinguinal nerve.
It emerges from the upper part of the lateral border of the psoas major, and crosses obliquely in front of the quadratus lumborum to the iliac crest. Running posterior to the kidneys.
It then perforates the posterior part of the transversus abdominis, near the crest of the ilium, and divides between that muscle and the obliquus internus abdominis into a lateral and an anterior cutaneous branch.
Read more about Iliohypogastric Nerve: Branches, Additional Images
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