26 CFR 1.682(c)-1

§ 1.682(c)-1 Definitions.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 1.682(c)-1, § 1.682(c)-1 Definitions, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/110753
Permanent ID: ys:prov:110753@1
SHA-256: 40a42d55d2e9012e375708791fefa302162e96c9affeb3bf8345d452409edf8f

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Full text

For definitions of the terms “husband” and “wife” as used in section 682, see section 7701(a)(17) and the regulations thereunder.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.