---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch34"
level: "chapter"
label: "Chapter 34"
heading: "Taxes on Certain Insurance Policies"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stD-ch34"
sections_count: 7
---

# Chapter 34 — Taxes on Certain Insurance Policies

Title 26 — Internal Revenue Code › Subtitle D — Miscellaneous Excise Taxes

## Contents

- [Subchapter A — Policies Issued By Foreign Insurers](/usc/26/stD-ch34-schA.md)
- [Subchapter B — Insured and Self-Insured Health Plans](/usc/26/stD-ch34-schB.md)