Title 26

PART 46 SUBPART C

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

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

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.

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