Implements § 682Open in workspace
Reg. § 1.682(c)-1 Definitions.
26 CFR § 1.682(c)-1eCFR, current through 2026-07-14
For definitions of the terms “husband” and “wife” as used in section , see section and the regulations thereunder.
For definitions of the terms “husband” and “wife” as used in section , see section and the regulations thereunder.