§ 1.682(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.
Daily eCFR
§ 1.682(c)-1 Definitions.
26 CFR 1.682(c)-1
26 CFR 1.682(c)-1
For definitions of the terms “husband” and “wife” as used in section 682, see section 7701(a)(17) and the regulations thereunder.