{"data":{"id":"us/26-cfr-31.7701-2","jurisdiction":"us","citation":"26 CFR 31.7701-2","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 C—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE","PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE","Subpart G—Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 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-31.7701-1","next":"us/26-cfr-31.7805-1"},"notice":"GroundRules: Original legal text. Not legal advice."}