{"data":{"id":"us/26-cfr-1.682-c-1","jurisdiction":"us","citation":"26 CFR 1.682(c)-1","heading":"(c)-1 Definitions.","body":"For definitions of the terms “husband” and “wife” as used in section 682, see section 7701(a)(17) and the regulations thereunder.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"40a42d55d2e9012e375708791fefa302162e96c9affeb3bf8345d452409edf8f","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.682-b-1","next":"us/26-cfr-1.683-1"},"notice":"GroundRules: Original legal text. Not legal advice."}