Title 26Chapter

Chapter 79—Definitions

Contents

  1. § 7701. Definitions
  2. § 7702. Life insurance contract defined
  3. § 7702A. Modified endowment contract defined
  4. § 7702B. Treatment of qualified long-term care insurance
  5. § 7703. Determination of marital status
  6. § 7704. Certain publicly traded partnerships treated as corporations
  7. § 7705. Certified professional employer organizations