[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: 26CFR1.817A-0]

[Page 675]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
Determination of Tax Liability--Table of Contents
 
Sec. 1.817A-0  Table of contents.

    This section lists the captions that appear in section Sec. 1.817A-
1:

          Sec. 1.817A-1 Certain modified guaranteed contracts.

    (a) Definitions.
    (1) Modified guaranteed contract.
    (2) Temporary guarantee period.
    (3) Equity-indexed modified guaranteed contract.
    (4) Non-equity-indexed modified guaranteed contract.
    (5) Current market rate for non-equity-indexed modified guaranteed 
contract.
    (6) Current market rate for equity-indexed modified guaranteed 
contract. [Reserved]
    (b) Applicable interest rates for non-equity-indexed modified 
guaranteed contracts.
    (1) Tax reserves during temporary guarantee period.
    (2) Required interest during temporary guarantee period.
    (3) Application of section 811(d).
    (4) Periods after the end of the temporary guarantee period.
    (5) Examples.
    (c) Applicable interest rates for equity-indexed modified guaranteed 
contracts. [Reserved]
    (d) Effective date.

[T.D. 9058, 68 FR 24350, May 7, 2003]