26 U.S.C. Chapter 79 — DEFINITIONS

• § 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