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U.S Code last checked for updates: May 21, 2025
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Title 26
Subtitle F
Chapter 79
§ 7701. Definitions
§ 7702. Life insurance contract defined
§ 7702A. Modified endowment contract defined
§ 7702B. Treatment of qualified long-term care insurance
§ 7703. Determination of marital status
§ 7704. Certain publicly traded partnerships treated as corporations
§ 7705. Certified professional employer organizations
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