U.S. Code / Title 26 — Internal Revenue Code / Subtitle D—Miscellaneous Excise Taxes / Chapter 34—Taxes on Certain Insurance PoliciesTitle 26SubchapterSubchapter A—Policies Issued By Foreign InsurersContents§ 4371. Imposition of tax§ 4372. Definitions§ 4373. Exemptions§ 4374. Liability for tax