{"data":{"id":"us/26-cfr-1.807-2","jurisdiction":"us","citation":"26 CFR 1.807-2","heading":"-2 Cross-reference.","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"a8f3315110e3ca50cd3247993070ac46ace04abc6d2d22159fef5c560ad4522b","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.807-1","next":"us/26-cfr-1.807-3"},"notice":"GroundRules: Original legal text. Not legal advice."}