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e-CFR data is current as of July 14, 2020

Title 26Chapter ISubchapter DPart 46Subpart B → §46.4371-1


Title 26: Internal Revenue
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.

The provisions of this subpart apply only to premiums paid on or after January 1, 1966. See subpart H, part 47 of this chapter for provisions relating to premiums paid or charged before January 1, 1966. If any portion of the tax imposed by section 4371 was paid on the basis of the premium charged before January 1, 1966, in accordance with the provisions of §47.4371-2 of this chapter (documentary stamp tax), then, to the extent that such portion was paid by stamp, no further tax is due under the provisions of this subpart.

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