[1]In accordance with the 2015 landmark case of Obergefell v. Hodges and the 2013 case of Windsor v. U.S., the IRS has issued final regulations [2] redefining terms relating to marital status to include same-sex marriage for federal tax purposes.
The finalized regulations amend the Income Tax Regulations, the Estate Tax Regulations, the Gift Tax Regulations, the Generation-Skipping Transfer Tax Regulations, the Employment Tax and Collection of Income Tax at Source Regulations, and the Regulations on Procedure and Administration.