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Code · CFR · Title 26 — Internal Revenue · Part 1 · § 1.807-2

§ 1.807-2. Cross-reference.

29 words·~1 min read·/us/cfr/t26/s§ 1.807-2·

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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. [T.D. 9058, 68 FR 24350, May 7, 2003]
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§ 1.807-2
Cross-reference.
Treas. Dec.T.D. 9058
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