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NOTES:
Sec.
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.
Amendments
1996—Pub. L. 104–191, title III, § 321(e), Aug. 21, 1996, 110 Stat. 2059, added item 7702B.
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.
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