U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

§ 1.812-9 - Cross-reference.

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.

[T.D. 9058, 68 FR 24350, May 7, 2003]