This document contains final regulations that reflect the holdings of Obergefell v. Hodges, 576 U.S. ___, 135 S. Ct. 2584 (2015), Windsor v. United States, 570 U.S. ___, 133 S. Ct. 2675 (2013), and Revenue Ruling 2013-17 (2013-38 IRB 201), and that define terms in the Internal Revenue Code describing the marital status of taxpayers for federal tax purposes.
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Definition of Terms Relating to Marital Status
This document contains final regulations that reflect the holdings of Obergefell v. Hodges, 576 U.S. ___, 135 S. Ct. 2584 (2015), Windsor v. United States, 570 U.S. ___, 133 S. ...
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81 FR 60609
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“Definition of Terms Relating to Marital Status,” thefederalregister.org (September 2, 2016), https://thefederalregister.org/documents/2016-21096/definition-of-terms-relating-to-marital-status.