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Title 26 published on 2015-04-01
The following are
ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR Part 31 after this date.
2015-10-23; vol. 80 # 205 - Friday, October 23, 2015
80 FR 64378 - Definition of Terms Relating to Marital Status
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DEPARTMENT OF THE TREASURY, Internal Revenue Service
Notice of proposed rulemaking.
Written or electronic comments and requests for a public hearing must be received by December 7, 2015.
26 CFR Parts 1, 20, 25, 26, 31, and 301
This document contains proposed 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 (Code) describing the marital status of taxpayers. The proposed regulations primarily affect married couples, employers, sponsors and administrators of employee benefit plans, and executors. This document invites comments from the public regarding these proposed regulations.