26 USC Ch. 79: Front Matter
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26 USC Ch. 79: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 79-DEFINITIONS
Jump To: MiscellaneousAmendments

CHAPTER 79-DEFINITIONS

Sec.
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.

        

Editorial Notes

Amendments

2014- Pub. L. 113–295, div. B, title II, §206(d)(2), Dec. 19, 2014, 128 Stat. 4071 , added item 7705.

1996- Pub. L. 104–191, title III, §321(e), Aug. 21, 1996, 110 Stat. 2059 , added item 7702B.

1988- Pub. L. 100–647, title V, §5012(c)(2), Nov. 10, 1988, 102 Stat. 3664 , added item 7702A.

1987- Pub. L. 100–203, title X, §10211(b), Dec. 22, 1987, 101 Stat. 1330–405 , added item 7704.

1986- Pub. L. 99–514, title XIII, §1301(j)(2)(B), Oct. 22, 1986, 100 Stat. 2657 , added item 7703.

1984- Pub. L. 98–369, div. A, title II, §221(c), July 18, 1984, 98 Stat. 772 , added item 7702.