Internal Revenue Service January 12, 2016 – Federal Register Recent Federal Regulation Documents
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Definitions of Terms Relating to Marital Status; Hearing
This document provides notice of public hearing on proposed regulations relating to the holdings of Obergefell v. Hodges, 2015, Windsor v. United States, 2013, and a revenue ruling that define terms in the Internal Revenue Code (Code) describing the marital status of taxpayers.
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