CHAPTER 75— CRIMES, OTHER OFFENSES, AND FORFEITURES›Subchapter B— Other Offenses

§ 7270. Insurance policies

26 U.S.C. Subtitle F — Procedure and Administration (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States

Any person who fails to comply with the requirements of section 4374 (relating to liability for tax on policies issued by foreign insurers), with intent to evade the tax shall, in addition to other penalties provided therefor, pay a fine of double the amount of the tax.

(Aug. 16, 1954, ch. 736, 68A Stat. 865; Pub. L. 94–455, title XIX, § 1904(b)(5)(A), Oct. 4, 1976, 90 Stat. 1815.)

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▸Contents — 26 U.S.C. Subtitle F — Procedure and Administration (Internal Revenue Code)

26 U.S.C. Subtitle F — Procedure and Administration (Internal Revenue Code)

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