The IRS recently issued proposed regulations that define marriage according to the U.S. Supreme Court’s ruling in Obergefell v. Hodges, the case in which the court held that same sex couples have a constitutional right to marry.

The proposed regulations define the terms “husband,” “wife,” and “marriage” in a manner to include same sex couples, clarifying that “a marriage of two individuals is recognized for federal tax purposes if the marriage would be recognized by any state, possession, or territory of the United States.”

The regulations extend the new definition of marriage to include income tax, estate tax, gift tax, generation skipping transfer tax and employment tax, and income tax withholding, with the IRS accepting comments on the proposed regulations until December 7, 2015.

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