Keyed to § 682Open in workspace
Reg. § 1.682(c)-1 Definitions.
26 CFR § 1.682(c)-1eCFR data as of 2026-07-14
For definitions of the terms “husband” and “wife” as used in section , see section and the regulations thereunder.
Official eCFR text of § 1.682(c)-1
Source: decipher.legal/cfr/26/1.682(c)-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14