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Scoped to Title 26

Title 26 Title 26 / Section 72

26 U.S.C. § 72

Annuities; certain proceeds of endowment and life insurance contracts

Subchapter B Computation of Taxable Income / Part II ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME

Annuities; certain proceeds of endowment and life insurance contracts

Title 26 Title 26 / Section 7702

Life insurance contract defined

Subtitle F Procedure and Administration / Chapter 79 DEFINITIONS

Life insurance contract defined