---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch79"
level: "chapter"
label: "Chapter 79"
heading: "Definitions"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch79"
sections_count: 7
---

# Chapter 79 — Definitions

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration

## Sections

- [§7701. Definitions](/usc/26/7701.md)
- [§7702. Life insurance contract defined](/usc/26/7702.md)
- [§7702A. Modified endowment contract defined](/usc/26/7702A.md)
- [§7702B. Treatment of qualified long-term care insurance](/usc/26/7702B.md)
- [§7703. Determination of marital status](/usc/26/7703.md)
- [§7704. Certain publicly traded partnerships treated as corporations](/usc/26/7704.md)
- [§7705. Certified professional employer organizations](/usc/26/7705.md)