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26 CFR 1.812-9

§ 1.812-9 Cross-reference.

United States · 26 CFR — Internal Revenue · Status: effective

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26 CFR 1.812-9, § 1.812-9 Cross-reference, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/110889
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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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.