Title 26

PART 46 SUBPART B

Subpart B - Tax on Policies Issued by Foreign Insurers

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

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.

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