26 C.F.R. § 26.7701-2

Current through September 30, 2024
Section 26.7701-2 - Definitions; spouse, husband and wife, husband, wife, marriage
(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.

26 C.F.R. §26.7701-2

T.D. 9785, 81 FR 60616, Sept. 2, 2016
T.D. 9785, 81 FR 60616, 9/2/2016