DEFINITIONS

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Procedure and Administration
  5. DEFINITIONS

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Section
7701

Definitions

Section
7702

Life insurance contract defined

Section
7702A

Modified endowment contract defined

Section
7702B

Treatment of qualified long-term care insurance

Section
7703

Determination of marital status

Section
7704

Certain publicly traded partnerships treated as corporations

Section
7705

Certified professional employer organizations