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Finanse publiczne · 02/09/2016

Definition of Terms Relating to Marital Status Regulations

The U.S. government has released final regulations clarifying the definition of marital status for federal tax purposes, building on the holdings of landmark Supreme Court cases such as Obergefell v. Hodges and Windsor v. United States, and aligning with the guidance provided in Revenue Ruling 2013-17.

Source: Federal Register — Department of the TreasuryOpen original release →