Internal Revenue Service September 2, 2016 – Federal Register Recent Federal Regulation Documents

Art Advisory Panel-Notice of Closed Meeting
Document Number: 2016-21180
Type: Notice
Date: 2016-09-02
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Closed meeting of the Art Advisory Panel will be held in Washington, DC.
Definition of Terms Relating to Marital Status
Document Number: 2016-21096
Type: Rule
Date: 2016-09-02
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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.