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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 1.682(c)-1: (c)-1 Definitions.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER A—INCOME TAX
  4. PART 1—INCOME TAXES

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

Collected 2026-08-27T02:25:11Z. Source file · JSON

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