[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: 26CFR46.0-2]

[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. 46.0-2  General definitions and use of terms.

    As used in the regulations in this part, unless otherwise expressly 
indicated:
    (a) The terms defined in the provisions of law contained in the 
regulations in this part shall have the meanings so assigned to them.
    (b) The Internal Revenue Code of 1954 means the Act approved August 
16, 1954 (68A Stat.), entitled ``An Act to revise the internal revenue 
laws of the United States'', as amended.
    (c) District director means the district director of internal 
revenue. The term also includes the Director of International Operations 
in all cases where the authority to perform the functions which may be 
performed by a district director has been delegated to the Director of 
International Operations.
    (d) Calendar quarter means a period of 3 calendar months ending on 
March 31, June 30, September 30, or December 31.