§26.7701-2. Definitions; spouse, husband and wife, husband, wife, marriage.
26 C.F.R. § 26.7701-2
In general. For the definition of the terms spouse, husband and wife, husband, wife, and marriage, see § 301.7701-18 of this chapter.
Applicability date. The rules of this section apply to taxable years ending on or after September 2, 2016.
Notes, amendments, and revision history
Amendments
[T.D. 9785, 81 FR 60616, Sept. 2, 2016]
Authority
Authority: 26 U.S.C. 7805 and 26 U.S.C. 2663. Section 26.2632-1 also issued under 26 U.S.C. 2632 and 2663. Section 26.2642-4 also issued under 26 U.S.C. 2632 and 2663. Section 26.2642-6 also issued under 26 U.S.C. 2642. Section 26.2642-7 also issued under 26 U.S.C. 2642(g). Section 26.2662-1 also issued under 26 U.S.C. 2662. Section 26.2663-2 also issued under 26 U.S.C. 2632 and 2663. Section 26.6011-4 also issued under 26 U.S.C. 6011 Section 26.6060-1 also issued under 26 U.S.C. 6060(a). Section 26.6081-1 also issued under the authority of 26 U.S.C. 6081(a). Section 26.6109-2 also issued under 26 U.S.C. 6109(a). Section 26.6695-1 also issued under 26 U.S.C. 6695(b).
Source
Source: T.D. 8644, 60 FR 66903, Dec. 27, 1995, unless otherwise noted.
Amendments
[T.D. 9785, 81 FR 60616, Sept. 2, 2016]