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.