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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle F. Procedure and Administration |
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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 |
Amendments
1996—Pub. L. 104–191, title III, § 321(e),
1988—Pub. L. 100–647, title V, § 5012(c)(2),
1987—Pub. L. 100–203, title X, § 10211(b),
1986—Pub. L. 99–514, title XIII, § 1301(j)(2)(B),
1984—Pub. L. 98–369, div. A, title II, § 221(c),