Title 26

PART 46

Part 46 - Excise Tax On Certain Insurance Policies, Self-insured Health Plans, And Obligations Not In Registered Form

PART 46 - EXCISE TAX ON CERTAIN INSURANCE POLICIES, SELF-INSURED HEALTH PLANS, AND OBLIGATIONS NOT IN REGISTERED FORM Authority:26 U.S.C. 7805. Source:T.D. 8497, 25 FR 6461, May 6, 1960, unless otherwise noted.

• Authority: 26 U.S.C. 7805.
• Source: T.D. 8497, 25 FR 6461, May 6, 1960, unless otherwise noted.

26:18.0.1.1.5.1	SUBPART A	Subpart A - Introduction
26:18.0.1.1.5.1.5.1	SECTION 46.0-1	46.0-1 Introduction.
26:18.0.1.1.5.2	SUBPART B	Subpart B - Tax on Policies Issued by Foreign Insurers
26:18.0.1.1.5.2.5.1	SECTION 46.4371-1	46.4371-1 Applicability of subpart.
26:18.0.1.1.5.2.5.2	SECTION 46.4371-2	46.4371-2 Imposition of tax on policies issued by foreign insurers; scope of tax.
26:18.0.1.1.5.2.5.3	SECTION 46.4371-3	46.4371-3 Rate and computation of tax.
26:18.0.1.1.5.2.5.4	SECTION 46.4371-4	46.4371-4 Records required with respect to foreign insurance policies.
26:18.0.1.1.5.2.5.5	SECTION 46.4374-1	46.4374-1 Liability for tax.
26:18.0.1.1.5.3	SUBPART C	Subpart C - Fees on Insured and Self-insured Health Plans
26:18.0.1.1.5.3.5.1	SECTION 46.4375-1	46.4375-1 Fee on issuers of specified health insurance policies.
26:18.0.1.1.5.3.5.2	SECTION 46.4376-1	46.4376-1 Fee on sponsors of self-insured health plans.
26:18.0.1.1.5.3.5.3	SECTION 46.4377-1	46.4377-1 Definitions and special rules.
26:18.0.1.1.5.4	SUBPART D	Subpart D - Excise Tax on Obligations Not in Registered Form
26:18.0.1.1.5.4.5.1	SECTION 46.4701-1	46.4701-1 Tax on issuer of registration-required obligation not in registered form.

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