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Part 46—Excise Tax on Certain Insurance Policies, Self-Insured Health Plans, and Obligations Not in Registered Form

Excise Tax on Certain Insurance Policies, Self-Insured Health Plans, and Obligations Not in Registered Form

ContainsSubparts A–D
CorpusDaily eCFR
Displayed edition2026-04-15
Last updated2026-04-15

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

Subparts

Authority26 U.S.C. 7805.
SourceT.D. 8497, 25 FR 6461, May 6, 1960, unless otherwise noted.