Treasury Regulations, Subchapter D, Part 46 - Index

From TaxAlmanac

Subchapter D - Miscellaneous Excise Taxes

Part 46 EXCISE TAX ON POLICIES ISSUED BY FOREIGN INSURERS AND OBLIGATIONS NOT IN REGISTERED FORM

Subpart A - Introduction

Sec. 46.0-1 Introduction

Sec. 46.0-2 General definitions and use of terms

Subpart B - Tax on Policies Issued by Foreign Insurers

Sec. 46.4371-1 Applicability of subpart

Sec. 46.4371-2 Imposition of tax on policies issued by foreign insurers; scope of tax

Sec. 46.4371-3 Rate and computation of tax

Sec. 46.4371-4 Records required with respect to foreign insurance policies

Sec. 46.4374-1 Liability for tax

Subpart C - Excise Tax on Obligations Not in Registered Form

Sec. 46.4701-1 Tax on issuer of registration-required obligation not in registered form