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title 26
INTERNAL REVENUE CODE
subtitle D
Miscellaneous Excise Taxes
chapter 34
TAXES ON CERTAIN INSURANCE POLICIES
subchapter B
Insured and Self-Insured Health Plans
Subchapter B. Insured and Self-Insured Health Plans
§ 4375
- Health insurance
§ 4376
- Self-insured health plans
§ 4377
- Definitions and special rules
