Keyed to § 812 · Authority: § 817AOpen in workspace
Reg. § 1.812-9 Cross-reference.
26 CFR § 1.812-9eCFR data as of 2026-07-14
For special rules regarding the treatment of modified guaranteed contracts (as defined in section and ), see .
[T.D. 9058, 68 FR 24350, May 7, 2003]
Official eCFR text of § 1.812-9
Source: decipher.legal/cfr/26/1.812-9 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14