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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 C
26 CFR Subpart C
Fees on Insured and Self-insured Health Plans
June 25, 2020
§
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
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