2016-21096: Definition of Terms Relating to Marital Status
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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.
The agency’s own summary, as published.
What this changes
Amends 6 parts of the Code of Federal Regulations — the standing rules this notice rewrites.
- 26 CFR 1 Income Taxes
- 26 CFR 20 Estate Tax; Estates of Decedents Dying After August 16, 1954
- 26 CFR 25 Gift Tax; Gifts Made After December 31, 1954
- 26 CFR 26 Generation-Skipping Transfer Tax Regulations Under the Tax Reform Act of 1986
- 26 CFR 31 Employment Taxes and Collection of Income Tax at Source
- 26 CFR 301 Procedure and Administration
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