{"data":{"id":"us/26-cfr-1.7701-1","jurisdiction":"us","citation":"26 CFR 1.7701-1","heading":"-1 Definitions; spouse, husband and wife, husband, wife, marriage.","body":"(a) In general. For the definition of the terms spouse, husband and wife, husband, wife, and marriage, see § 301.7701-18 of this chapter.\n(b) Applicability date. The rules of this section apply to taxable years ending on or after September 2, 2016.","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":"b7c8cf38976f00b2e245c174c6566cee2a0ce5f40ec98f89e6ab0b2bc12a7643","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.7520-4","next":"us/26-cfr-1.7701-l-0"},"notice":"GroundRules: Original legal text. Not legal advice."}