Regulations last checked for updates: Dec 15, 2025

Title 26 - Internal Revenue last revised: Nov 24, 2025
All TitlesTitle 26Chapter IPart 1 - PART 1—INCOME TAXES (CONTINUED)
View all text of Part 1 [§ 1.641 - § 1.850]
§ 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.

authority: 26 U.S.C. 7805,unless
source: T.D. 6500, 25 FR 11814, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
cite as: 26 CFR 1.682
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