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