Home › CFR › Title 26 › Part 1 › §1.682(c)-126 CFR §1.682(c)-1 — (c)-1 Definitions.Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkFor definitions of the terms “husband” and “wife” as used in section 682, see section 7701(a)(17) and the regulations thereunder.