Treasury Regulations (26 C.F.R.)
26 CFR § 1.811-3 — Cross-reference.
For special rules regarding the treatment of modified guaranteed contracts (as defined in section 817A and § 1.817A-1(a)(1)), see § 1.817A-1.
Source: official text
Treasury Regulations (26 C.F.R.)
For special rules regarding the treatment of modified guaranteed contracts (as defined in section 817A and § 1.817A-1(a)(1)), see § 1.817A-1.
Source: official text