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title 26
Internal Revenue
chapter I-i17
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
part 46
PART 46—EXCISE TAX ON CERTAIN INSURANCE POLICIES, SELF-INSURED HEALTH PLANS, AND OBLIGATIONS NOT IN REGISTERED FORM
subpart C
Subpart C—Fees on Insured and Self-insured Health Plans
Subpart C. Subpart C—Fees on Insured and Self-insured Health Plans
§ 46.4375–1 - Fee on issuers of specified health insurance policies.
§ 46.4376–1 - Fee on sponsors of self-insured health plans.
§ 46.4377–1 - Definitions and special rules.