# Treas. Reg. § 1.682(c)-1: Definitions.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-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.