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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 C - Fees on Insured and Self-insured Health Plans |
| § 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. |