26 C.F.R. § 1.812-9
Current through October 31, 2024
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
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