§ 1.7701-1 Definitions; spouse, husband and wife, husband, wife, marriage.

26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States

(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]

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — 26 C.F.R. Part 1 — Income Taxes

26 C.F.R. Part 1 — Income Taxes

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.