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Title 26 - Internal Revenue
Subchapter D - MISCELLANEOUS EXCISE TAXES
Part 46 - EXCISE TAX ON CERTAIN INSURANCE POLICIES, SELF-INSURED HEALTH PLANS, AND OBLIGATIONS NOT IN REGISTERED FORM
26 CFR Subpart B
26 CFR Subpart B
Tax on Policies Issued by Foreign Insurers
June 25, 2020
§
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
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