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U.S. Code Title 26
Subtitle F
Chapter 79
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Chapter 79: DEFINITIONS
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
Section 7705: Certified professional employer organizations