Treasury Regulations (26 C.F.R.)
26 CFR § 46.4371-1
Applicability of subpart.
Official textecfr.govlast amended
The provisions of this subpart apply only to premiums paid on or after January 1, 1966. See subpart H, part 47 of this chapter for provisions relating to premiums paid or charged before January 1, 1966. If any portion of the tax imposed by section 4371 was paid on the basis of the premium charged before January 1, 1966, in accordance with the provisions of § 47.4371-2 of this chapter (documentary stamp tax), then, to the extent that such portion was paid by stamp, no further tax is due under the provisions of this subpart.
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In this part (10 sections)
- 46.0-1 · Introduction.
- 46.4371-1 · Applicability of subpart.
- 46.4371-2 · Imposition of tax on policies issued by foreign insurers;…
- 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.
- 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.
- 46.4701-1 · Tax on issuer of registration-required obligation not in…