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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle F—Procedure and Ad...
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CHAPTER 79—DEFINITIONS (§§ 7701 – 7705)
CHAPTER 79—DEFINITIONS (§§ 7701 – 7705)
§ 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