26 C.F.R. § 1.812-9

Current through September 30, 2024

Section 1.812-9 - 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 .

26 C.F.R. §1.812-9

T.D. 9058, 68 FR 24350, May 7, 2003