26 USC Chapter 79
DEFINITIONS
October 30, 2020
§
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