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Regulations last checked for updates: May 17, 2025
Title 26 - Internal Revenue last revised: Feb 28, 2025
All Titles
Title 26
Chapter I
Part 46 - PART 46—EXCISE TAX ON CERTAIN INSURANCE POLICIES, SELF-INSURED HEALTH PLANS, AND OBLIGATIONS NOT IN REGISTERED FORM
Subpart A [§ 46.0-1 - § 46.0-1] - Subpart A—Introduction
Subpart B [§ 46.4371-1 - § 46.4374-1] - Subpart B—Tax on Policies Issued by Foreign Insurers
Subpart C [§ 46.4375-1 - § 46.4377-1] - Subpart C—Fees on Insured and Self-insured Health Plans
Subpart D [§ 46.4701-1 - § 46.4701-1] - Subpart D—Excise Tax on Obligations Not in Registered Form
authority:
26 U.S.C. 7805.
source:
T.D. 8497, 25 FR 6461, May 6, 1960, unless otherwise noted.
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