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U.S. Code of Federal Regula...
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Title 26—Internal Revenue
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CHAPTER I—INTERNAL REVENUE ...
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PART 46—EXCISE TAX ON CERTAIN INSURANCE POLICIE...
PART 46—EXCISE TAX ON CERTAIN INSURANCE POLICIES, SELF-INSURED HEALTH PLANS, AND OBLIGATIONS NOT IN REGISTERED FORM
§ 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.