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Code · CFR · Title 26 — Internal Revenue · Part 20 · § 20.7701-2

§ 20.7701-2. Definitions; spouse, husband and wife, husband, wife, marriage.

50 words·~1 min read·/us/cfr/t26/s§ 20.7701-2·

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(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]
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  • T.D. 9785
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§ 20.7701-2
Definitions; spouse, husband and wife, husband, wife, marriage.
Treas. Dec.T.D. 9785
Cites 1Cited by 0 across 0 sources
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