[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]