United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle D. Miscellaneous Excise Taxes |
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 |
Amendments
2010—Pub. L. 111–148, title VI, § 6301(e)(2)(B)(i),