{"id":859,"date":"2016-11-23T15:43:00","date_gmt":"2016-11-24T01:43:00","guid":{"rendered":"https:\/\/www.skyloft.dev\/hosted-clients\/esandalaw\/?p=859"},"modified":"2022-06-05T15:44:16","modified_gmt":"2022-06-06T01:44:16","slug":"irs-issues-proposed-regulations-husband-and-wife-includes-same-sex-spouses","status":"publish","type":"post","link":"https:\/\/www.skyloft.dev\/hosted-clients\/esandalaw\/news-and-information\/irs-issues-proposed-regulations-husband-and-wife-includes-same-sex-spouses\/","title":{"rendered":"IRS Issues Proposed Regulations: \u201cHusband and Wife\u201d Includes Same-Sex Spouses"},"content":{"rendered":"\n<p>On October 22, 2015, the Internal Revenue Service issued proposed Treasury Regulations addressing how the terms \u201chusband,\u201d \u201cwife,\u201d and \u201cspouse\u201d will be interpreted for federal tax purposes, in response to the United States Supreme Court\u2019s decision in\u00a0<em>Obergefell v. Hodges<\/em>, which legalized same-sex marriage in all states. The proposed regulations were\u00a0<a rel=\"noreferrer noopener\" href=\"https:\/\/www.federalregister.gov\/articles\/2015\/10\/23\/2015-26890\/definition-of-terms-relating-to-marital-status\" target=\"_blank\">published in the Federal Register on October 23, 2015<\/a>, and are open to comment from the public until December 7, 2015. After the comment period, the IRS will likely finalize the regulations, after which, they become enforceable law. For further discussion, read the\u00a0<a href=\"https:\/\/www.esandalaw.com\/pdfs\/ESA_Memo_re_Same_Sex_Marriage_IRS_Regulations_2015.pdf\">memo<\/a>\u00a0by\u00a0<a href=\"https:\/\/www.esandalaw.com\/staff\/anna-elento-sneed\"><strong>Anna Elento-Sneed<\/strong><\/a>\u00a0and\u00a0<a href=\"https:\/\/www.esandalaw.com\/staff\/ryan-loeffers\"><strong>Ryan Loeffers<\/strong><\/a>.\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On October 22, 2015, the Internal Revenue Service issued proposed Treasury Regulations addressing how the terms \u201chusband,\u201d \u201cwife,\u201d and \u201cspouse\u201d will be interpreted for federal tax purposes, in response to the United States Supreme Court\u2019s decision in\u00a0Obergefell v. Hodges, which legalized same-sex marriage in all states. The proposed regulations were\u00a0published in the Federal Register on [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5,1],"tags":[],"_links":{"self":[{"href":"https:\/\/www.skyloft.dev\/hosted-clients\/esandalaw\/wp-json\/wp\/v2\/posts\/859"}],"collection":[{"href":"https:\/\/www.skyloft.dev\/hosted-clients\/esandalaw\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.skyloft.dev\/hosted-clients\/esandalaw\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.skyloft.dev\/hosted-clients\/esandalaw\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.skyloft.dev\/hosted-clients\/esandalaw\/wp-json\/wp\/v2\/comments?post=859"}],"version-history":[{"count":1,"href":"https:\/\/www.skyloft.dev\/hosted-clients\/esandalaw\/wp-json\/wp\/v2\/posts\/859\/revisions"}],"predecessor-version":[{"id":860,"href":"https:\/\/www.skyloft.dev\/hosted-clients\/esandalaw\/wp-json\/wp\/v2\/posts\/859\/revisions\/860"}],"wp:attachment":[{"href":"https:\/\/www.skyloft.dev\/hosted-clients\/esandalaw\/wp-json\/wp\/v2\/media?parent=859"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.skyloft.dev\/hosted-clients\/esandalaw\/wp-json\/wp\/v2\/categories?post=859"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.skyloft.dev\/hosted-clients\/esandalaw\/wp-json\/wp\/v2\/tags?post=859"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}