Treasury Regulations · 26 CFR
§ 46.4371-1. Applicability of subpart.
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).
Regulation under 26 U.S.C. § 4371
Cite as 26 CFR § 46.4371-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 8497, 25 FR 6461, May 6, 1960, unless otherwise noted.
- Issued under
- 26 U.S.C. § 4371
- Length
- 95 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
The provisions of this subpart apply only to premiums paid on or after January 1, 1966. See subpart H, part 47 of this chapter for provisions relating to premiums paid or charged before January 1, 1966. If any portion of the tax imposed by section 4371 was paid on the basis of the premium charged before January 1, 1966, in accordance with the provisions of § 47.4371-2 of this chapter (documentary stamp tax), then, to the extent that such portion was paid by stamp, no further tax is due under the provisions of this subpart.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
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 B Tax on Policies Issued by Foreign Insurers