Chapter 34. Taxes On Certain Insurance Policies

Subchapter A. Policies Issued By Foreign Insurers

• 26 U.S.C. § 4371 Imposition of Tax
• 26 U.S.C. § 4372 Definitions
• 26 U.S.C. § 4373 Exemptions
• 26 U.S.C. § 4374 Liability For Tax

Subchapter B. Insured and Self-Insured Health Plans

• 26 U.S.C. § 4375 Health Insurance
• 26 U.S.C. § 4376 Self-Insured Health Plans
• 26 U.S.C. § 4377 Definitions and Special Rules