2024 26 CFR 1.7701-1 – Definitions; spouse, husband and wife, husband, wife, marriage

2023 26 CFR 1.7701-1 – Definitions; spouse, husband and wife, husband, wife, marriage

2022 26 CFR 1.7701-1 – Definitions; spouse, husband and wife, husband, wife, marriage

2021 26 CFR 1.7701-1 – Definitions; spouse, husband and wife, husband, wife, marriage