26 CFR 26.7701-2
§ 26.7701-2 Definitions; spouse, husband and wife, husband, wife, marriage.
United States · 26 CFR — Internal Revenue · Status: effective
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- Citation
- 26 CFR 26.7701-2, § 26.7701-2 Definitions; spouse, husband and wife, husband, wife, marriage, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112889
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Full text
(a) In general. For the definition of the terms spouse, husband and wife, husband, wife, and marriage, see § 301.7701-18 of this chapter.
(b) Applicability date. The rules of this section apply to taxable years ending on or after September 2, 2016.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.