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U.S. Code Title 26
Subtitle D
Chapter 34
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Chapter 34: TAXES ON CERTAIN INSURANCE POLICIES
Subchapter A: Policies Issued By Foreign Insurers
Section 4371: Imposition of tax
Section 4372: Definitions
Section 4373: Exemptions
Section 4374: Liability for tax
Subchapter B: Insured and Self-Insured Health Plans
Section 4375: Health insurance
Section 4376: Self-insured health plans
Section 4377: Definitions and special rules