26 C.F.R. § 46.4371-1 Applicability of subpart.
Title 26 - Internal Revenue
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.
Title 26: Internal Revenue
PART 46—EXCISE TAX ON POLICIES ISSUED BY FOREIGN INSURERS AND OBLIGATIONS NOT IN REGISTERED FORM
Subpart B—Tax on Policies Issued by Foreign Insurers
§ 46.4371-1 Applicability of subpart.
