The following list shows all sections of chapter 79 (DEFINITIONS) of subtitle F (Procedure and Administration (§§ 6001-7874)) of the Internal Revenue Code of 1986 (Title 26 of the United States Code). Tap a section to view its text.
|I.R.C. 7702||Life insurance contract defined|
|I.R.C. 7702A||Modified endowment contract defined|
|I.R.C. 7702B||Treatment of qualified long-term care insurance|
|I.R.C. 7703||Determination of marital status|
|I.R.C. 7704||Certain publicly traded partnerships treated as corporations|
|I.R.C. 7705||Certified professional employer organizations|
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