# Treas. Reg. § 31.7701-2: Definitions; spouse, husband and wife, husband, wife, marriage.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-31.7701-2>. Interprets 26 U.S.C. § 7701.

(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. 

[T.D. 9785, 81 FR 60616, Sept. 2, 2016]