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Internal Revenue Code · 26 U.S.C.

Chapter 79. DEFINITIONS

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). The official version is at uscode.house.gov (external site).

  1. § 7701 Definitions
  2. § 7702 Life insurance contract defined
  3. § 7702A Modified endowment contract defined
  4. § 7702B Treatment of qualified long-term care insurance
  5. § 7703 Determination of marital status
  6. § 7704 Certain publicly traded partnerships treated as corporations
  7. § 7705 Certified professional employer organizations