US Code Title 26 Chapter 34 Taxes on Certain Insurance Policies

Subchapter A - Policies Issued by Foreign Insurers

§ 4371 - Imposition of Tax
§ 4372 - Definitions
§ 4373 - Exemptions
§ 4374 - Liability for Tax

Subchapter B - Insured and Self-insured Health Plans

§ 4375 - Health Insurance
§ 4376 - Self-insured Health Plans
§ 4377 - Definitions and Special Rules

Last modified: October 26, 2015