26 CFR § 25.7701-2 - Definitions; spouse, husband and wife, husband, wife, marriage.

---
identifier: "/us/cfr/t26/s25.7701-2"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 25.7701-2 - Definitions; spouse, husband and wife, husband, wife, marriage."
title_number: 26
title_name: "Internal Revenue"
section_number: "25.7701-2"
section_name: "Definitions; spouse, husband and wife, husband, wife, marriage."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "B"
subchapter_name: "ESTATE AND GIFT TAXES"
part_number: "25"
part_name: "GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "T.D. 6334, 23 FR 8904, Nov. 15, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted."
cfr_part: "25"
---


# 25.7701-2 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.

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