26 CFR § 1.682(c)-1 - Definitions.
§ 1.682(c)-1 Definitions.
For definitions of the terms “husband” and “wife” as used in section 682, see section 7701(a)(17) and the regulations thereunder.
For definitions of the terms “husband” and “wife” as used in section 682, see section 7701(a)(17) and the regulations thereunder.