---
kind: "unit"
title: "26"
title_heading: "Internal Revenue"
key: "chI/subchD/part46"
level: "part"
label: "Part 46"
heading: "Excise Tax on Certain Insurance Policies, Self-Insured Health Plans, and Obligations Not in Registered Form"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/26/chI-subchD-part46"
sections_count: 10
---

# Part 46 — Excise Tax on Certain Insurance Policies, Self-Insured Health Plans, and Obligations Not in Registered Form

Title 26 C.F.R. — Internal Revenue › Chapter I — Internal Revenue Service, Department of the Treasury › Subchapter D — Miscellaneous Excise Taxes

## Contents

- [Subpart A — Introduction](/cfr/26/chI-subchD-part46-subpartA.md)
- [Subpart B — Tax on Policies Issued by Foreign Insurers](/cfr/26/chI-subchD-part46-subpartB.md)
- [Subpart C — Fees on Insured and Self-insured Health Plans](/cfr/26/chI-subchD-part46-subpartC.md)
- [Subpart D — Excise Tax on Obligations Not in Registered Form](/cfr/26/chI-subchD-part46-subpartD.md)