Treasury Regulations (26 C.F.R.)
26 CFR § 1.682(c)-1 — (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.
Source: official text
Treasury Regulations (26 C.F.R.)
For definitions of the terms “husband” and “wife” as used in section 682, see section 7701(a)(17) and the regulations thereunder.
Source: official text