Subjgrp 26. miscellaneous provisions
- § 1.817-1 - Taxable years affected.
- § 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.
- § 1.818-4 - [Reserved]
- § 1.818-5 - Short taxable years.
- § 1.818-6 - Transitional rule for change in method of accounting.
- § 1.818-7 - Denial of double deductions.
- § 1.818-8 - Special rules relating to consolidated returns and certain capital losses.
- § 1.819-1 - Taxable years affected.
- § 1.819-2 - Foreign life insurance companies.