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title 26
INTERNAL REVENUE CODE
subtitle D
Miscellaneous Excise Taxes
chapter 34
TAXES ON CERTAIN INSURANCE POLICIES
subchapter A
Policies Issued By Foreign Insurers
Subchapter A. Policies Issued By Foreign Insurers
§ 4371
- Imposition of tax
§ 4372
- Definitions
§ 4373
- Exemptions
§ 4374
- Liability for tax