<section id="cr7s-0000001"><p class="inline">For special rules regarding the treatment of modified guaranteed contracts (as defined in section </p><a href="/research/federal/usc26/817A" resolve="/lr/resolve/817a/cp6m" id="cr7s-0000003" title="817a">817A</a><p class="inline"> and §</p><a href="/research/federal/cfr26/1.817A-1#ct32-0000003" resolve="/lr/resolve/1817a-1a1/ct32#ct32-0000003" id="cr7s-0000004" title="1.817a-1(a)(1)">1.817A- 1(a)(1)</a><p class="inline">), see §</p><a href="/research/federal/cfr26/1.817A-1" resolve="http://www.taxnotes.com/federal-research-library/search-final-and-temporary-regulations/code-section/reg-+1-817A-1%3A">1.817A-1</a><p class="inline">. </p><p>[Added by <a href="/lr/resolve/td-9058/cyxg" id="cr7s-0000005" title="t.d. 9058">T.D. 9058</a>, 68 FR 24349-24351, May 7, 2003.]</p></section>

Sec. 1.811-3 Cross-reference.

26 -- Internal Revenue

<div align="center"> <p><b>IRC </b><a href="/lr/resolve//cq8y"><b>section 811</b></a></p> </div>