---
kind: "section"
citation: "26 C.F.R. § 46.0-1"
title: "26"
number: "46.0-1"
heading: "Introduction."
url: "https://uscodex.org/cfr/26/46.0-1"
---

# §46.0-1. Introduction.


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](/cfr/26/part40.md) of this chapter for regulations relating to returns, payments, and deposits of taxes imposed by chapters 34 and 39.


## Notes

### Amendments

[T.D. 8442, 57 FR 48185, Oct. 22, 1992, as amended by T.D. 9602, 77 FR 72728, Dec. 6, 2012]

### Authority

Authority: 26 U.S.C. 7805.

### Source

Source: T.D. 8497, 25 FR 6461, May 6, 1960, unless otherwise noted.

### Amendments

[T.D. 8442, 57 FR 48185, Oct. 22, 1992, as amended by T.D. 9602, 77 FR 72728, Dec. 6, 2012]