[Code of Federal Regulations] [Title 26, Volume 8] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR1.811-3] [Page 645] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) Determination of Tax Liability--Table of Contents Sec. 1.811-3 Cross-reference. For special rules regarding the treatment of modified guaranteed contracts (as defined in section 817A and Sec. 1.817A-1(a)(1)), see Sec. 1.817A-1. [T.D. 9058, 68 FR 24350, May 7, 2003]