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§1.7701-1 Definitions; spouse, husband and wife, husband, wife, marriage. RegSenseCompensationCFR SubpartCFR RegulationsAssociate Benefits & CompensationFocus AreaTaxes, EmploymentHuman Resources
(a) In general. For the definition of the terms spouse, husband and wife, husband, wife, and marriage, see §301.7701-18 of this chapter.(b) Applicability date. The rules of this section apply to taxable years ending on or after September 2, 2016.[81 FR 60616, Sept. 2, 2016]READ MORESHOW LESS['Compensation']['Taxes, Employment']