26 C.F.R. § 26.7701-2
Definitions; spouse, husband and wife, husband, wife, marriage.
Cite as 26 C.F.R. § 26.7701-2 (2026)
(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.
[T.D. 9785, 81 FR 60616, Sept. 2, 2016]
- Cross-references to the CFR
- 301.7701-18