Subpart B—Tax on Policies Issued by Foreign Insurers

Sections

• 46.4371-1
  § 46.4371-1 Applicability of subpart.
• 46.4371-2
  § 46.4371-2 Imposition of tax on policies issued by foreign insurers; scope of tax.
• 46.4371-3
  § 46.4371-3 Rate and computation of tax.
• 46.4371-4
  § 46.4371-4 Records required with respect to foreign insurance policies.
• 46.4374-1
  § 46.4374-1 Liability for tax.