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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 C - 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.
authority:
26 U.S.C. 7805.
source:
T.D. 8497, 25 FR 6461, May 6, 1960, unless otherwise noted.
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