[Code of Federal Regulations] [Title 26, Volume 8] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR1.682(c)-1] [Page 326] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 1_INCOME TAXES--Table of Contents 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.