 |
Code of Federal Regulations (Last Updated: July 5, 2024) |
 |
Title 26 - Internal Revenue |
|
Chapter I - Internal Revenue Service, Department of the Treasury |
|
SubChapter A - Income Tax |
|
Part 1 - Income Taxes |
|
ain and loss from operations |
§ 1.811-3 - Cross-reference.
Latest version.
-
§ 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.
[T.D. 9058, 68 FR 24350, May 7, 2003]