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U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 2025
All Titles
Title 26
Chapter I
Part 46
Subpart B - Subpart B—Tax on Policies Issued by Foreign Insurers
§ 46.4371-1 - Applicability of subpart.
§ 46.4371-2 - Imposition of tax on policies issued by foreign insurers; scope of tax.
§ 46.4371-3 - Rate and computation of tax.
§ 46.4371-4 - Records required with respect to foreign insurance policies.
§ 46.4374-1 - Liability for tax.
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