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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter D - Miscellaneous Excise Taxes |
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Part 46 - Excise Tax on Certain Insurance Policies, Self-Insured Health Plans, and Obligations Not in Registered Form |
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Subpart A - Introduction |
| § 46.0-1 - Introduction. |
| § 46.0-2 - General definitions and use of terms. |