# Treas. Reg. § 1.811-3: Cross-reference.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.811-3>. Interprets 26 U.S.C. § 811.

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]