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EXCISE TAX

Internal Revenue Bulletin 2002-5 · 2026-10-03 edition · updated 2026-10-04 · United States

REG–125450–01, page 457 . Proposed regulations under section 4374 of the Code contain amendments to the regulations 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. A public hearing is scheduled for March 19, 2002.

Finding Lists begin on page ii. Index for January begins on page iv.

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▸Contents — Internal Revenue Bulletin 2002-5
Internal Revenue Bulletin 2002-5

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