StacksVerified U.S. regulatory reference

26 CFR §26.7701-2

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)In general. For the definition of the terms spouse, husband and wife, husband, wife, and marriage, see § 301.7701-18 of this chapter.
  2. (b)Applicability date. The rules of this section apply to taxable years ending on or after September 2, 2016.