26 C.F.R. § 1.811-3 Cross-reference.
Title 26 - Internal Revenue
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. [T.D. 9058, 68 FR 24350, May 7, 2003]
Title 26: Internal Revenue
PART 1—INCOME TAXES
gain and loss from operations
§ 1.811-3 Cross-reference.