CHAPTER 79— DEFINITIONS
26 U.S.C. Subtitle F — Procedure and Administration (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- § 7701. Definitions
- § 7702. Life insurance contract defined
- § 7702A. Modified endowment contract defined
- § 7702B. Treatment of qualified long-term care insurance
- § 7703. Determination of marital status
- § 7704. Certain publicly traded partnerships treated as corporations
- § 7705. Certified professional employer organizations
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