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Electronic Code of Federal Regulations (e-CFR)
Title 26—Internal Revenue
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES
PART 46—EXCISE TAX ON CERTAIN INSURANCE POLICIES, SELF-INSURED HEALTH PLANS, AND OBLIGATIONS NOT IN REGISTERED FORM
Subpart D—Excise Tax on Obligations Not in Registered Form
26 CFR Subpart D - Subpart D—Excise Tax on Obligations Not in Registered Form
CFR
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§ 46.4701-1 Tax on issuer of registration-required obligation not in registered form.
