Treasury Regulations · 26 CFR
§ 46.0-1. Introduction.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Cite as 26 CFR § 46.0-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- October 22, 1992 by T.D. 8442
- Last amended
- December 6, 2012 by T.D. 9602
- Length
- 89 words · about 1 min to read
The regulations in this part 46 relate to the taxes on certain insurance policies and self-insured health plans 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, as amended by T.D. 9602, 77 FR 72728, Dec. 6, 2012]
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 9602 (77 FR 72728)
- Issued by T.D. 8442 (57 FR 48185)
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 46 Excise tax on certain insurance policies, self-insured health plans, and obligations not in registered form
- Subpart A Introduction