1. Regulations
  2. title 26
  3. chapter I-i14
  4. part 1
  5. subjgrp 20
  6. § 1.7701-1

View all text of Subjgrp 20 [§ 1.7520-1 - § 1.9005-5]

§ 1.7701-1 - 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]

AUTHORITY: 26 U.S.C. 7805, unless otherwise noted.

SOURCE: Sections 1.1401-1 through 1.1403-1 contained in T.D. 6691, 28 FR 12796, Dec. 3, 1963, unless otherwise noted.

CITE AS: 26 CFR 1.7701-1