{"data":{"id":"us/26-cfr-25.7701-2","jurisdiction":"us","citation":"26 CFR 25.7701-2","heading":"-2 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 B—ESTATE AND GIFT TAXES","PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954"],"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-25.7701-1","next":"us/26-cfr-26.2600-1"},"notice":"GroundRules: Original legal text. Not legal advice."}