property Items.CellParent ([Item as Variant], [ColIndex as Variant]) as Variant
Retrieves the parent of an inner cell.

TypeDescription
Item as Variant A long expression that indicates the handle of the item where the cell is, or 0. If the Item parameter is 0, the ColIndex parameter must indicate the handle of the cell.
ColIndex as Variant A long expression that indicates the index of the column where a cell is divided, or a long expression that indicates the handle of the cell being divided, if the Item parameter is missing or it is zero.
Variant A long expression that indicates the handle of the parent cell. 
Use the CellParent property to get the parent of the inner cell. The SplitCell method splits a cell in two cells ( the newly created cell is called inner cell ). Use the InnerCell property to get the inner cell. Use the CellItem property to get the item that's the owner of the cell. The CellParent property gets 0 if the cell is not an inner cell. The parent cell is always displayed to the left side of the cell. The inner cell ( InnerCell ) is displayed to the right side of the cell.