Code of Federal Regulations > Title 26 > Chapter I > Part 46 - PART 46—EXCISE TAX ON CERTAIN INSURANCE POLICIES, SELF-INSURED HEALTH PLANS, AND OBLIGATIONS NOT IN REGISTERED FORM

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

Subpart A [§ 46.0-1 - § 46.0-1] - Subpart A—Introduction

Subpart B [§ 46.4371-1 - § 46.4374-1] - Subpart B—Tax on Policies Issued by Foreign Insurers

Subpart C [§ 46.4375-1 - § 46.4377-1] - Subpart C—Fees on Insured and Self-insured Health Plans

Subpart D [§ 46.4701-1 - § 46.4701-1] - Subpart D—Excise Tax on Obligations Not in Registered Form