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(a) In general. For the definition of the terms spouse, husband and wife, husband, wife, and marriage, see § 301.7701–18 of this chapter.
(b) Applicability date. The rules of this section apply to taxable years ending on or after September 2, 2016.
Cite this article: FindLaw.com - Code of Federal Regulations Title 26. Internal Revenue § 26.26.7701–2 Definitions; spouse, husband and wife, husband, wife, marriage - last updated October 03, 2022 | https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-26-7701-2/
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