Title 26—Internal Revenue--Volume 1
PART 26—GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986
§ 26.7701-2   Definitions; spouse, husband and wife, husband, wife, marriage.
(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.