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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
Subpart C—Fees on Insured and Self-insured Health Plans
26 CFR Part 46 - Subpart C - Fees on Insured and Self-insured Health Plans
CFR
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§ 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.
Source:
T.D. 9602,
77 FR 72728
, Dec. 6, 2012, unless otherwise noted.
