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Statutes, codes, and regulations
United States Code
Title 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
Chapter 79 - DEFINITIONS

Chapter 79 - DEFINITIONS

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  • Section 7701 - Definitions
  • Section 7702 - Life insurance contract defined
  • Section 7702A - Modified endowment contract defined
  • Section 7702B - Treatment of qualified long-term care insurance
  • Section 7703 - Determination of marital status
  • Section 7704 - Certain publicly traded partnerships treated as corporations
  • Section 7705 - Certified professional employer organizations
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