e-CFR banner

Home
gpo.gov
govinfo.gov

e-CFR Navigation Aids

Browse

Simple Search

Advanced Search

 — Boolean

 — Proximity

 

Search History

Search Tips

Corrections

Latest Updates

User Info

FAQs

Agency List

Incorporation By Reference

eCFR logo

Related Resources

 

Electronic Code of Federal Regulations

e-CFR data is current as of January 23, 2020

Title 26Chapter ISubchapter DPart 46


TITLE 26—Internal Revenue

CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES

PART 46—EXCISE TAX ON CERTAIN INSURANCE POLICIES, SELF-INSURED HEALTH PLANS, AND OBLIGATIONS NOT IN REGISTERED FORM

rule

Subpart A—INTRODUCTION

§46.0-1
Introduction.
rule

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.
rule

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.
rule

Subpart D—EXCISE TAX ON OBLIGATIONS NOT IN REGISTERED FORM

§46.4701-1
Tax on issuer of registration-required obligation not in registered form.

Need assistance?