26 C.F.R. § 1.682(c)-1. - § 1.682(c)-1 Definitions.

Current as of January 1, 1970

Section 1.682(c)-1 - § 1.682(c)-1 Definitions.Section 1.682(c)-1 - § 1.682(c)-1 Definitions.

Section 1.682(b)-1 - § 1.682(b)-1 Application of Trust Rules to Alimony Payments.Section 1.683-1 - § 1.683-1 Applicability of Provisions; General Rule.

§ 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.

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