Treasury Regulations · 26 CFR
§ 1.817A-0. Table of contents.
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. § 817A
Cite as 26 CFR § 1.817A-0
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. § 817A
- Length
- 127 words · about 1 min to read
- Cross-references
- cites 1 Code section and 1 regulation; cited by 0
This section lists the captions that appear in section § 1.817A-1:
(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]
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
- Miscellaneous provisions
Nearby sections
- § 1.817-2 Treatment of capital gains and losses.
- § 1.817-3 Gain on property held on December 31, 1958, and certain substituted property acquired after 1958.
- § 1.817-4 Special rules.
- § 1.817-5 Diversification requirements for variable annuity, endowment, and life insurance contracts.
- § 1.817A-0 Table of contents.
- § 1.817A-1 Certain modified guaranteed contracts.
- § 1.818-1 Taxable years affected.
- § 1.818-2 Accounting provisions.
- § 1.818-3 Amortization of premium and accrual of discount.