Part 46. PART 46—EXCISE TAX ON CERTAIN INSURANCE POLICIES, SELF-INSURED HEALTH PLANS, AND OBLIGATIONS NOT IN REGISTERED FORM

• 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