Treasury Regulations · 26 CFR
§ 1.811-3. Cross-reference.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 811
Cite as 26 CFR § 1.811-3
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- May 7, 2003 by T.D. 9058
- Issued under
- 26 U.S.C. § 811
- Length
- 31 words · about 1 min to read
- Cross-references
- cites 1 Code section and 1 regulation; cited by 0
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]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 9058 (68 FR 24350)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Gain and loss from operations
Nearby sections
- § 1.809-6 Modifications.
- § 1.810-2 Rules for certain reserves.
- § 1.811-1 Taxable years affected.
- § 1.811-2 Dividends to policyholders.
- § 1.811-3 Cross-reference.
- § 1.812-1 Taxable years affected.
- § 1.812-2 Operations loss deduction.
- § 1.812-3 Computation of loss from operations.
- § 1.812-4 Operations loss carrybacks and operations loss carryovers.