26 C.F.R. § 1.682(c)-1 Definitions.
Title 26 - Internal Revenue
For definitions of the terms “husband” and “wife” as used in section 682, see section 7701(a)(17) and the regulations thereunder.
Title 26: Internal Revenue
PART 1—INCOME TAXES
miscellaneous
§ 1.682(c)-1 Definitions.
