 |
Code of Federal Regulations (Last Updated: November 8, 2024) |
 |
Title 26 - Internal Revenue |
|
|
Chapter I - Internal Revenue Service, Department of the Treasury |
|
|
SubChapter D - Miscellaneous Excise Taxes |
|
|
Part 46 - Excise Tax on Certain Insurance Policies, Self-Insured Health Plans, and Obligations Not in Registered Form |
|
|
Subpart B - Tax on Policies Issued by Foreign Insurers |
| § 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. |