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

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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]