§ 1.817A-0 Table of contents.
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
This section lists the captions that appear in section § 1.817A-1:
§ 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]
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