1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Supertopic - ESTATES, TRUSTS, BENEFICIARIES, AND DECEDENTS
  6. Topic - miscellaneous
  7. 26 CFR § 1.682(c)-1
26 CFR § 1.682(c)-1
Definitions
June 25, 2020
CFR

For definitions of the terms “husband” and “wife” as used in section 682, see section 7701(a)(17) and the regulations thereunder.

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§ 1.682(b)-1 Application of trust rules to alimony payments
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§ 1.683-1 Applicability of provisions; general rule

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