26 C.F.R. § 1.807-2. - § 1.807-2 Cross-reference.
Current as of January 1, 1970
§ 1.807-2 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]
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