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Regulations last checked for updates: May 17, 2025
Title 26 - Internal Revenue last revised: Feb 28, 2025
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Title 26
Chapter I
Part 46
Subpart B - 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.
authority:
26 U.S.C. 7805.
source:
T.D. 8497, 25 FR 6461, May 6, 1960, unless otherwise noted.
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