GroundRules
26 CFR 25.7701-2: -2 Definitions; spouse, husband and wife, husband, wife, marriage.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER B—ESTATE AND GIFT TAXES
- PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
(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.
Collected 2026-08-27T02:25:11Z. Source file · JSON