federal_register: 2016-21096

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2016-21096 Definition of Terms Relating to Marital Status Rule 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. 2016-09-02 2016 9 https://www.federalregister.gov/documents/2016/09/02/2016-21096/definition-of-terms-relating-to-marital-status https://www.govinfo.gov/content/pkg/FR-2016-09-02/pdf/2016-21096.pdf Treasury Department; Internal Revenue Service 497,254 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... 1545-BM10

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