U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 2025
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.
Regulations most recently checked for updates: Aug 27, 2025
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.