Definition of Terms Relating to Marital Status (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Definition of Terms Relating to Marital Status (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains final 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 describing the marital status of taxpayers for federal tax purposes. This book contains: - The complete text of the Definition of Terms Relating to Marital Status (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section