1. Regulations
  2. title 26
  3. chapter I-i9
  4. part 1
  5. subjgrp 11
  6. § 1.682c-1

View all text of Subjgrp 11 [§ 1.681(a)-1 - § 1.684-5]

§ 1.682(c)-1 - Definitions.

For definitions of the terms “husband” and “wife” as used in section 682, see section 7701(a)(17) and the regulations thereunder.

AUTHORITY: 26 U.S.C. 7805, unless otherwise noted.

SOURCE: T.D. 6500, 25 FR 11814, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

CITE AS: 26 CFR 1.682