Bulletin No. 2003–5 February 3, 2003
EXCISE TAX
Internal Revenue Bulletin 2003-5 · 2026-10-03 edition · updated 2026-10-04 · United States
T.D. 9024, page 365. Final regulations under section 4374 of the Code relate to liability for the insurance premium excise tax. The regulations affect 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.
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