Code of Federal Regulations (alpha)

CFR /  Title 26  /  Part 46: Excise Tax On Certain Insurance Policies, Self Insured Health Plans, And Obligations Not In Registered Form

Section No. Description
Section 46.0-1 Applicability of subpart
Section 46.4371-1 Imposition of tax on policies issued by foreign insurers; scope of tax
Section 46.4371-2 Rate and computation of tax
Section 46.4371-3 Records required with respect to foreign insurance policies
Section 46.4371-4 Liability for tax
Section 46.4374-1 Fee on issuers of specified health insurance policies
Section 46.4375-1 Fee on sponsors of self-insured health plans
Section 46.4376-1 Definitions and special rules
Section 46.4377-1 Tax on issuer of registration-required obligation not in registered form
Section 46.4701-1 Introduction