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. §1.807-2
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. §1.807-2