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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 1.807-2: -2 Cross-reference.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER A—INCOME TAX
  4. PART 1—INCOME TAXES

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.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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