26 C.F.R. § 31.7701-2

Definitions; spouse, husband and wife, husband, wife, marriage.

Last amended: 2016Year: 2026Length: 50 wordsSubsections: 2Official source

Cite as 26 C.F.R. § 31.7701-2 (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
26 C.F.R. § 31.7701-2: Definitions; spouse, husband and wife, husband, wife, marriage. | Justis AI