StacksVerified U.S. federal law reference

26 CFR Part 46 — Excise Tax on Certain Insurance Policies, Self-Insured Health Plans, and Obligations Not in Registered Form

Subpart A — Introduction

Subpart B — Tax on Policies Issued by Foreign Insurers

Subpart C — Fees on Insured and Self-insured Health Plans

Subpart D — Excise Tax on Obligations Not in Registered Form