Govregs
U.S. Code Regulations Constitution Journal Apps
  1. U.S. Code
    All Titles
  2. title 26
    INTERNAL REVENUE CODE
  3. subtitle F
    Procedure and Administration
  4. chapter 79
    DEFINITIONS

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
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