§ 20.7701-2. Definitions; spouse, husband and wife, husband, wife, marriage.

Other regulations under § 7701

• § 1.7701-1 Definitions; spouse, husband and wife, husband, wife, marriage.
• § 1.7701(l)-0 Table of contents.
• § 1.7701(l)-1 Conduit financing arrangements.
• § 1.7701(l)-3 Recharacterizing financing arrangements involving fast-pay stock.
• § 1.7701(l)-4 Rules regarding inversion transactions.
• § 20.7701-1 Tax return preparer.
• § 25.7701-1 Tax return preparer.
• § 25.7701-2 Definitions; spouse, husband and wife, husband, wife, marriage.
• § 26.7701-1 Tax return preparer.
• § 26.7701-2 Definitions; spouse, husband and wife, husband, wife, marriage.
• § 28.7701-1 Tax return preparer.
• § 31.7701-1 Tax return preparer.
• § 31.7701-2 Definitions; spouse, husband and wife, husband, wife, marriage.
• § 40.7701-1 Tax return preparer.
• § 41.7701-1 Tax return preparer.
• § 44.7701-1 Tax return preparer.
• § 53.7701-1 Tax return preparer.
• § 54.7701-1 Tax return preparer.
• § 55.7701-1 Tax return preparer.
• § 56.7701-1 Tax return preparer.
• § 156.7701-1 Tax return preparer.
• § 157.7701-1 Tax return preparer.
• § 301.7701-1 Classification of organizations for federal tax purposes.
• § 301.7701-2 Business entities; definitions.
• § 301.7701-3 Classification of certain business entities.
• § 301.7701-4 Trusts.
• § 301.7701-5 Domestic and foreign business entities.
• § 301.7701-6 Definitions; person, fiduciary.
• § 301.7701-7 Trusts—domestic and foreign.
• § 301.7701-8 Military or naval forces and Armed Forces of the United States.

Cross-references

Computed from the citations in the text of 26 CFR.

Regulations it cites

• § 301.7701-18 Definitions; spouse, husband and wife, husband, wife, marriage.

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

1. September 2, 2016Issued by T.D. 9785 (81 FR 60616)

Where it sits in 26 CFR

1. Subchapter B Estate and gift taxes
2. Part 20 Estate tax; estates of decedents dying after august 16, 1954
3. General Actuarial Valuations

Nearby sections

• § 20.7520-2 Valuation of charitable interests.
• § 20.7520-3 Limitation on the application of section 7520.
• § 20.7520-4 Transitional rules.
• § 20.7701-1 Tax return preparer.
• § 20.7701-2 Definitions; spouse, husband and wife, husband, wife, marriage.