§ 1.682(c)-1. (c)-1 Definitions.
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/us/cfr/t26/s§ 1.682(c)-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
For definitions of the terms “husband” and “wife” as used in section 682, see section 7701(a)(17) and the regulations thereunder.