### Question
How does the law define surviving spouse?


### Answer
Under *26 U.S.C. § 7448*, **surviving spouse** is defined as:

> a surviving spouse of an individual, who either (A) shall have been married to such individual for at least 2 years immediately preceding his death or (B) is a parent of issue by such marriage, and who has not remarried

#### Citation:
  - *26 U.S.C. § 7448*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 76-JUDICIAL PROCEEDINGS > Subchapter C-The Tax Court > PART I-ORGANIZATION AND JURISDICTION**

