Sec. 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.
[Added by T.D. 9058, 68 FR 24349-24351, May 7, 2003.]
Sec. 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.
[Added by T.D. 9058, 68 FR 24349-24351, May 7, 2003.]