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LII
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
26 CFR Part 46 - PART 46—EXCISE TAX ON CERTAIN INSURANCE POLICIES, SELF-INSURED HEALTH PLANS, AND OBLIGATIONS NOT IN REGISTERED FORM
CFR
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Subpart A—Introduction (§ 46.0-1)
Subpart B—Tax on Policies Issued by Foreign Insurers (§§ 46.4371-1 - 46.4374-1)
Subpart C—Fees on Insured and Self-insured Health Plans (§§ 46.4375-1 - 46.4377-1)
Subpart D—Excise Tax on Obligations Not in Registered Form (§ 46.4701-1)
Authority:
26 U.S.C. 7805
.
Source:
T.D. 8497,
25 FR 6461
, May 6, 1960, unless otherwise noted.
