CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—INCOME TAX (Parts 1–19) > PART 1—INCOME TAXES > 1.811-3—Cross-reference.

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.

Code of Federal Regulations

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