[Code of Federal Regulations]
[Title 26, Volume 16]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR46.0-1]

[Page 45]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 46_EXCISE TAX ON POLICIES ISSUED BY FOREIGN INSURERS AND OBLIGATIONS 
NOT IN REGISTERED FORM--Table of Contents
 
                         Subpart A_Introduction
 
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]