other · IRS · Rule · Published 2002-11-27 · Effective 2002-11-27 · 67 FR 70845
Document
Document number
02-30139
Federal Register citation
67 FR 70845
CFR reference
26 CFR 46
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2002-11-27
Effective date
2002-11-27
Treasury docket
TD 9024
Abstract
This document contains final regulations under section 4374 relating to liability for the insurance premium excise tax. This document affects persons who make, sign, issue, or sell a policy of insurance, indemnity bond, annuity contract, or policy of reinsurance issued by any foreign insurer or reinsurer.