Title 26, Chapter 79
Internal Revenue Code — 7 sections
- § 7701 Section 7701 - Definitions
- § 7702 Section 7702 - Life insurance contract defined
- § 7702A Section 7702A - Modified endowment contract defined
- § 7702B Section 7702B - Treatment of qualified long-term care insurance
- § 7703 Section 7703 - Determination of marital status
- § 7704 Section 7704 - Certain publicly traded partnerships treated as corporations
- § 7705 Section 7705 - Certified professional employer organizations