CFR › Title 26 › Part 1 › §1.807-226 CFR §1.807-2Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkFor special rules regarding the treatment of modified guaranteed contracts (as defined in section 817A and § 1.817A-1(a)(1)), see § 1.817A-1.