Counsel Stack
|
Law
Browse
Pricing
Counsel Stack
API Docs
Home
/
CFR
/
Title 26
/
Part 46
FEDERAL · 26 CFR
Part 46 — Excise Tax on Certain Insurance Policies, Self-Insured Health Plans, and Obligations Not in Registered Form
10 sections · Title 26: Internal Revenue
§ 46.0-1
Introduction.
§ 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.
§ 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.
§ 46.4701-1
Tax on issuer of registration-required obligation not in registered form.