community property laws
Defined in 2 places — 1 distinct definitions of the United States Code.
The term “community property laws” means the community property laws of a State, a foreign country, or a possession of the United States.
Same definition in 2 sections
- 1994–present26 U.S.C. § 66Internal Revenue Code · Treatment of community income · for purposes of this section
- 1994–present26 U.S.C. § 879Internal Revenue Code · Tax treatment of certain community income in the case of nonresident alien individuals · for purposes of this section