Definitions
§ 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