26 C.F.R. § 1.682(c)-1
Current through August 31, 2024
For definitions of the terms "husband" and "wife" as used in section 682, see section 7701(a)(17) and the regulations thereunder.
26 C.F.R. §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.
26 C.F.R. §1.682(c)-1