yourstate.us
Home / United States / 26 U.S.C.
26 U.S.C. § 7270

Insurance policies

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Banking, Finance & Insurance
Get this as JSONEmbed this
Cite this
Citation
26 U.S.C. § 7270, Insurance policies, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464397
Permanent ID
ys:prov:464397@1
SHA-256
48a827ba21a428f4943fe7b5f087abb1955ad426b9ad67c0f2486ed98b6ebbec

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

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.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.

  • Amended byPub. L. 94-455(H.R. 10612)1976-10-04
    Tax Reform Act of 1976
    House: no recorded tallySenate: no recorded tally