United States Code · Chapter

Chapter 79 — Definitions

26 U.S.C. ch. ch79

• § 7701 Definitions
• § 7702 Life Insurance Contract Defined
• § 7703 Determination Of Marital Status
• § 7704 Certain Publicly Traded Partnerships Treated As Corporations
• § 7705 Certified Professional Employer Organizations
• § 7702A Modified Endowment Contract Defined
• § 7702B Treatment Of Qualified Long-term Care Insurance