Treasury Regulations (26 C.F.R.)
26 CFR § 1.817A-0
Table of contents.
This section lists the captions that appear in section § 1.817A-1:
(a) Definitions.
(1) Modified guaranteed contract.
(2) Temporary guarantee period.
(3) Equity-indexed modified guaranteed contract.
(4) Non-equity-indexed modified guaranteed contract.
(5) Current market rate for non-equity-indexed modified guaranteed contract.
(6) Current market rate for equity-indexed modified guaranteed contract. [Reserved]
(b) Applicable interest rates for non-equity-indexed modified guaranteed contracts.
(1) Tax reserves during temporary guarantee period.
(2) Required interest during temporary guarantee period.
(3) Application of section 811(d).
(4) Periods after the end of the temporary guarantee period.
(5) Examples.
(c) Applicable interest rates for equity-indexed modified guaranteed contracts. [Reserved]
(d) Effective date.
[T.D. 9058, 68 FR 24350, May 7, 2003]
Source: view the official text
In this part (40 sections)
- 1.812-2 · Operations loss deduction.
- 1.812-3 · Computation of loss from operations.
- 1.812-4 · Operations loss carrybacks and operations loss carryovers.
- 1.812-5 · Offset.
- 1.812-6 · New company defined.
- 1.812-7 · Application of subtitle A and subtitle F.
- 1.812-8 · Illustration of operations loss carrybacks and carryovers.
- 1.812-9 · Cross-reference.
- 1.815-1 · Taxable years affected.
- 1.815-2 · Distributions to shareholders.
- 1.815-3 · Shareholders surplus account.
- 1.815-4 · Policyholders surplus account.
- 1.815-5 · Other accounts defined.
- 1.815-6 · Special rules.
- 1.816-1 · Life insurance reserves.
- 1.817-1 · Taxable years affected.
- 1.817-2 · Treatment of capital gains and losses.
- 1.817-3 · Gain on property held on December 31, 1958, and certain…
- 1.817-4 · Special rules.
- 1.817-5 · Diversification requirements for variable annuity, endowment,…
- 1.817A-0 · Table of contents.
- 1.817A-1 · Certain modified guaranteed contracts.
- 1.818-1 · Taxable years affected.
- 1.818-2 · Accounting provisions.
- 1.818-3 · Amortization of premium and accrual of discount.
- 1.818-4 · [Reserved]
- 1.818-5 · Short taxable years.
- 1.818-6 · Transitional rule for change in method of accounting.
- 1.818-7 · Denial of double deductions.
- 1.818-8 · Special rules relating to consolidated returns and certain…
- 1.819-1 · Taxable years affected.
- 1.819-2 · Foreign life insurance companies.
- 1.822-1 - 1.822-2 · §§ 1.822-1-1.822-2 [Reserved]
- 1.822-3 · Amortization of premium and accrual of discount.
- 1.822-4 · Taxable years affected.
- 1.822-5 · Mutual insurance company taxable income.
- 1.822-6 · Real estate owned and occupied.
- 1.822-7 · Amortization of premium and accrual of discount.
- 1.822-8 · Determination of taxable investment income.
- 1.822-9 · Real estate owned and occupied.