CFR /  Title 26  /  Part 1  /  Sec. 1.812-9 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]

distributions to shareholders