26 CFR · Internal Revenue
§ 1.682(c)-1 — Definitions.
26 CFR § 1.682(c)-1
This text of 26 C.F.R. § 1.682(c)-1 (Definitions.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 1.682(c)-1 (2026).
Text
§ 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.
Free access — add to your briefcase to read the full text and ask questions with AI
Related
§ 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.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.682(c)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.682(c)-1.