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Treasury Regulations · 26 CFR Part 1

Miscellaneous provisions (§§ 1.817-1 to 1.819-2)

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.817-1 Taxable years affected.
  2. § 1.817-2 Treatment of capital gains and losses.
  3. § 1.817-3 Gain on property held on December 31, 1958, and certain substituted property acquired after 1958.
  4. § 1.817-4 Special rules.
  5. § 1.817-5 Diversification requirements for variable annuity, endowment, and life insurance contracts.
  6. § 1.817A-0 Table of contents.
  7. § 1.817A-1 Certain modified guaranteed contracts.
  8. § 1.818-1 Taxable years affected.
  9. § 1.818-2 Accounting provisions.
  10. § 1.818-3 Amortization of premium and accrual of discount.
  11. § 1.818-4 [Reserved]
  12. § 1.818-5 Short taxable years.
  13. § 1.818-6 Transitional rule for change in method of accounting.
  14. § 1.818-7 Denial of double deductions.
  15. § 1.818-8 Special rules relating to consolidated returns and certain capital losses.
  16. § 1.819-1 Taxable years affected.
  17. § 1.819-2 Foreign life insurance companies.