Internal Revenue Service January 12, 2016 – Federal Register Recent Federal Regulation Documents

Definitions of Terms Relating to Marital Status; Hearing
Document Number: 2016-00386
Type: Proposed Rule
Date: 2016-01-12
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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.