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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle D. Miscellaneous Excise Taxes |
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Chapter 34. TAXES ON CERTAIN INSURANCE POLICIES |
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SubChapter B. Insured and Self-Insured Health Plans |
| § 4375. Health insurance |
| § 4376. Self-insured health plans |
| § 4377. Definitions and special rules |