Code of Federal Regulations (Last Updated: April 5, 2024) |
Title 26 - Internal Revenue |
Chapter I - Internal Revenue Service, Department of the Treasury |
SubChapter A - Income Tax |
Part 1 - Income Taxes |
eneral actuarial valuations |
§ 1.7701-1 - Definitions; spouse, husband and wife, husband, wife, marriage.
Latest version.
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§ 1.7701-1 Definitions; spouse, husband and wife, husband, wife, marriage.
(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.
[T.D. 9785, 81 FR 60616, Sept. 2, 2016]