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Code of Federal Regulations (Last Updated: May 6, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter B - Estate and Gift Taxes |
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Part 20 - Estate Tax; Estates of Decedents Dying After August 16, 1954 |
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General Actuarial Valuations |
§ 20.7701-2 - Definitions; spouse, husband and wife, husband, wife, marriage.
Latest version.
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§ 20.7701-2 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]