Home > Browse > Title 26 > Chapter 34 Title 26, Chapter 34 Internal Revenue Code — 7 sections § 4371 Section 4371 - Imposition of tax § 4372 Section 4372 - Definitions § 4373 Section 4373 - Exemptions § 4374 Section 4374 - Liability for tax § 4375 Section 4375 - Health insurance § 4376 Section 4376 - Self-insured health plans § 4377 Section 4377 - Definitions and special rules