CFR›Title 26›Chapter I›Part 46›Subpart D ContainsSection 46.4701-1CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Subpart D—Excise Tax on Obligations Not in Registered Form Sections 46.4701-1 § 46.4701-1 Tax on issuer of registration-required obligation not in registered form. Previous C Subpart C—Fees on Insured and Self-insured Health Plans