Treasury Regulations, Subchapter D, Sec. 46.0-1
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Sec. 46.0-1 Introduction
The regulations in this part 46 relate to the taxes on policies issued by foreign insurers imposed by chapter 34 of the Internal Revenue Code and the tax on the issuer of registration-required obligations not issued in registered form imposed by chapter 39 of the Internal Revenue Code. See part 40 of this chapter for regulations relating to returns, payments, and deposits of taxes imposed by chapters 34 and 39.
[T.D. 8442, 57 FR 48185, Oct. 22, 1992]
