---
kind: "section"
citation: "26 C.F.R. § 20.7701-2"
title: "26"
number: "20.7701-2"
heading: "Definitions; spouse, husband and wife, husband, wife, marriage."
url: "https://uscodex.org/cfr/26/20.7701-2"
---

# §20.7701-2. 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](/cfr/26/301.7701-18.md) of this chapter.
- (b) **Applicability date.** The rules of this section apply to taxable years ending on or after September 2, 2016.

## Notes

### Amendments

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

### Source

Source: Sections 20.7520-1 through 20.7520-4 appear at T.D. 8540, 59 FR 30170, June 10, 1994, unless otherwise noted.

### Authority

Authority: 26 U.S.C. 7805. Section 20.2010-0 also issued under 26 U.S.C. 2010(c)(6). Section 20.2010-1 also issued under 26 U.S.C. 2001(g)(2) and 26 U.S.C. 2010(c)(6). Section 20.2010-2 also issued under 26 U.S.C. 2010(c)(6). Section 20.2010-3 also issued under 26 U.S.C. 2010(c)(6). Section 20.2031-7 also issued under 26 U.S.C. 7520(c)(2). Section 20.2031-7A also issued under 26 U.S.C. 7520(c)(2). Section 20.6060-1 also issued under 26 U.S.C. 6060(a). Section 20.6081-1 also issued under 26 U.S.C. 6081(a). Section 20.6109-1 also issued under 26 U.S.C. 6109(a). Section 20.6109-2 also issued under 26 U.S.C. 6109(a). Section 20.6302-1 also issued under 26 U.S.C. 6302(a) and (h). Section 20.6695-1 also issued under 26 U.S.C. 6695(b). Section 20.7520-1 also issued under 26 U.S.C. 7520(c)(2). Section 20.7520-2 also issued under 26 U.S.C. 7520(c)(2). Section 20.7520-3 also issued under 26 U.S.C. 7520(c)(2). Section 20.7520-4 also issued under 26 U.S.C. 7520(c)(2).

### Source

Source: T.D. 6296, 23 FR 4529, June 24, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

### Amendments

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