26 C.F.R. PART 46--EXCISE TAX ON POLICIES ISSUED BY FOREIGN INSURERS AND OBLIGATIONS NOT IN REGISTERED FORM
TITLE 26--Internal Revenue
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER D--MISCELLANEOUS EXCISE TAXES
PART 46--EXCISE TAX ON POLICIES ISSUED BY FOREIGN INSURERS AND OBLIGATIONS NOT IN REGISTERED FORM
Subpart A--INTRODUCTION
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| General definitions and use of terms.
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Subpart B--TAX ON POLICIES ISSUED BY FOREIGN INSURERS
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| Applicability of subpart.
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| Imposition of tax on policies issued by foreign insurers; scope of tax.
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| Rate and computation of tax.
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| Records required with respect to foreign insurance policies.
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Subpart C--EXCISE TAX ON OBLIGATIONS NOT IN REGISTERED FORM
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| Tax on issuer of registration-required obligation not in registered form.
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