---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch34/schA"
level: "subchapter"
label: "Subchapter A"
heading: "Policies Issued By Foreign Insurers"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stD-ch34-schA"
sections_count: 4
---

# Subchapter A — Policies Issued By Foreign Insurers

Title 26 — Internal Revenue Code › Subtitle D — Miscellaneous Excise Taxes › Chapter 34 — Taxes on Certain Insurance Policies

## Sections

- [§4371. Imposition of tax](/usc/26/4371.md)
- [§4372. Definitions](/usc/26/4372.md)
- [§4373. Exemptions](/usc/26/4373.md)
- [§4374. Liability for tax](/usc/26/4374.md)