Sec. 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.
[Adopted by T.D. 6269, 22 FR 9138, Nov. 16, 1957; republished by T.D. 6500, 25 FR 11814, Nov. 26, 1960.]