1. Regulations
  2. title 26
  3. chapter I-i15
  4. part 26
  5. § 26.7701-2

View all text of Part 26 [§ 26.2600-1 - § 26.7701-2]

§ 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.

[T.D. 9785, 81 FR 60616, Sept. 2, 2016]

AUTHORITY: 26 U.S.C. 7805 and 26 U.S.C. 2663.

SOURCE: T.D. 8644, 60 FR 66903, Dec. 27, 1995, unless otherwise noted.

CITE AS: 26 CFR 26.7701-2