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TITLE 26 — INTERNAL REVENUE CODE
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SUBTITLE F — PROCEDURE AND ADMINISTRATION
> CHAPTER 79 — DEFINITIONS
US CHAPTER 79 — DEFINITIONS
§ 7701. — Definitions.
§ 7702. — Life insurance contract defined.
§ 7702A. — Modified endowment contract defined.
§ 7702B. — Treatment of qualified longterm care insurance.
§ 7703. — Determination of marital status.
§ 7704. — Certain publicly traded partnerships treated as corporations.