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.