2016-00386: Definitions of Terms Relating to Marital Status; Hearing
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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.
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
Rulemaking docket
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