26 CFR · Internal Revenue
§ 1.682(c)-1 — Definitions.
eCFR · current through Aug 10, 2026
§ 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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§ 1.682
26 C.F.R. § 1.682
Nearby Sections
11
§ 1.681(a)-2
Limitation on charitable contributions deduction of trusts with trade or business income.§ 1.681(b)-1
Cross reference.§ 1.682(a)-1
Income of trust in case of divorce, etc.§ 1.682(b)-1
Application of trust rules to alimony payments.§ 1.682(c)-1
Definitions.§ 1.683-2
Exceptions.§ 1.684-2
Transfers.