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Codes and Statutes
US Code
Title 26
Subtitle F
Chapter 79
US Code - Chapter 79: Definitions
Search US Code - Chapter 79: Definitions
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Section 7701
Definitions
Section 7702
Life insurance contract defined
Section 7702A
Modified endowment contract defined
Section 7702B
Treatment of qualified long-term care insurance
Section 7703
Determination of marital status
Section 7704
Certain publicly traded partnerships treated as corporations
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