Federal (United States) · Regulations
Subpart B — Tax on Policies Issued by Foreign Insurers
5 sections
5 sections
- 26 C.F.R. § 46.4371-1Applicability of subpart.
- 26 C.F.R. § 46.4371-2Imposition of tax on policies issued by foreign insurers; scope of tax.
- 26 C.F.R. § 46.4371-3Rate and computation of tax.
- 26 C.F.R. § 46.4371-4Records required with respect to foreign insurance policies.
- 26 C.F.R. § 46.4374-1Liability for tax.