26 USC Ch. 79: Front Matter

26 USC Ch. 79: Front Matter

26 USC Ch. 79: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 79-DEFINITIONS

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CHAPTER 79-DEFINITIONS

Sec.

7701.

Definitions.

7702.

Life insurance contract defined.

7702A.

Modified endowment contract defined.

7703.

Determination of marital status.

7704.

Certain publicly traded partnerships treated as corporations.

Amendments

1988- Pub. L. 100–647, title V, §5012(c)(2), Nov. 10, 1988, 102 Stat. 3664 , added item 7702A.

1987- Pub. L. 100–203, title X, §10211(b), Dec. 22, 1987, 101 Stat. 1330–405 , added item 7704.

1986- Pub. L. 99–514, title XIII, §1301(j)(2)(B), Oct. 22, 1986, 100 Stat. 2657 , added item 7703.

1984- Pub. L. 98–369, div. A, title II, §221(c), July 18, 1984, 98 Stat. 772 , added item 7702.

Chapter Referred to in Other Sections

This chapter is referred to in sections 5002, 7851 of this title.