26 CFR Part 46
PART 46—EXCISE TAX ON CERTAIN INSURANCE POLICIES, SELF-INSURED HEALTH PLANS, AND OBLIGATIONS NOT IN REGISTERED FORM
- PART 46—EXCISE TAX ON CERTAIN INSURANCE POLICIES, SELF-INSURED HEALTH PLANS, AND OBLIGATIONS NOT IN REGISTERED FORM
- Chapter I—Internal Revenue Service, Department of the Treasury › Subchapter D—Miscellaneous Excise Taxes
- Subpart A—Introduction
- § 46.0-1 Introduction.
- Subpart B—Tax on Policies Issued by Foreign Insurers
- § 46.4371-1 Applicability of subpart.
- § 46.4371-2 Imposition of tax on policies issued by foreign insurers; scope of tax.
- § 46.4371-3 Rate and computation of tax.
- § 46.4371-4 Records required with respect to foreign insurance policies.
- § 46.4374-1 Liability for tax.
- Subpart C—Fees on Insured and Self-insured Health Plans
- § 46.4375-1 Fee on issuers of specified health insurance policies.
- § 46.4376-1 Fee on sponsors of self-insured health plans.
- § 46.4377-1 Definitions and special rules.
- Subpart D—Excise Tax on Obligations Not in Registered Form
- § 46.4701-1 Tax on issuer of registration-required obligation not in registered form.
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