Definition of Terms Relating to Marital Status

tax-irs · IRS · Rule · Published 2016-09-02 · Effective 2016-09-02 · 81 FR 60609

Document

Document number: 2016-21096
Federal Register citation: 81 FR 60609
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2016-09-02
Effective date: 2016-09-02
Treasury docket: TD 9785

Abstract

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.

Source

Authoritative: Federal Register document
Machine: JSON-LD · Markdown