Title 26--Internal Revenue

CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (Continued)

PART 46--EXCISE TAX ON POLICIES ISSUED BY FOREIGN INSURERS AND OBLIGATIONS NOT IN REGISTERED FORM

TEXT PDF46.0-1 Introduction.
TEXT PDF46.0-2 General definitions and use of terms.
TEXT PDF46.4371-1 Applicability of subpart.
TEXT PDF46.4371-2 Imposition of tax on policies issued by foreign insurers; scope of tax.
TEXT PDF46.4371-3 Rate and computation of tax.
TEXT PDF46.4371-4 Records required with respect to foreign insurance policies.
TEXT PDF46.4374-1 Payment of tax.
TEXT PDF46.4701-1 Tax on issuer of registration-required obligation not in registered form.

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