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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 D
Subpart D—Excise Tax on Obligations Not in Registered Form
Subpart D. Subpart D—Excise Tax on Obligations Not in Registered Form
§ 46.4701-1 - Tax on issuer of registration-required obligation not in registered form.
