### Question
How is the "community property laws" defined?


### Answer
The term **community property laws** is defined in *26 U.S.C. § 66* as follows -

> the community property laws of a State, a foreign country, or a possession of the United States

#### Citation:
  - *26 U.S.C. § 66*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART I-DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.**

