26 CFR Part 20›PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954›General Actuarial Valuations

§ 20.7701-2 Definitions; spouse, husband and wife, husband, wife, marriage.

26 CFR Part 20 · 2026-09-24 edition · updated 2026-10-02 · California

(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]

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26 CFR Part 20

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