- Reporting and you can recordkeeping standards
Use off Amendments to the Laws
(a) As a whole. For the concept of new words companion, wife and husband, husband, girlfriend, and you will wedding, find § -18 of part.
(a) Typically. Towards the concept of the brand new terms and conditions mate, husband and wife, husband, girlfriend, and you can relationship, see § -18 for the section.
(a) Overall. Into the concept of new terminology lover, couple, partner, partner, and you will matrimony, look for § -18 associated with the chapter.
(a) In general. Towards definition of the fresh conditions spouse, couple, husband, girlfriend, and you may relationships, see § -18 of the chapter.
(a) As a whole. With the definition of the conditions spouse, couple, spouse, partner, and you may matrimony, pick § -18 of part.
(a) Generally. To possess government income tax aim, new terms companion, partner, and you will girlfriend indicate just one legitimately hitched to another private. The word wife and husband function a few someone legally hitched to each other.
(b) Individuals who will be legitimately hitched to have federal income tax motives-(1) Typically.Continue reading