b) Persons legally married for federal tax purposes – a) In general. For federal tax purposes, the terms spouse, husband and wife refer to a person who is legally married to another person. The term husband and wife refers to two people who are legally married to each other. (c) Persons who are not legally married for federal tax purposes. The terms spouse, husband and wife do not include persons who have entered into a registered domestic partnership, civil partnership, or any other similar formal relationship that is not called marriage under the law of the state, property, or territory of the United States in which such a relationship was entered into, regardless of their residence. The term husband and wife does not include couples who have entered into such a formal relationship, and the term marriage does not include such formal relationships. (2) Foreign marriages. Two persons who enter into a relationship designated as marriage under the laws of a foreign jurisdiction are recognized as married for federal tax purposes if the relationship would be recognized as a marriage under the laws of at least one state, property, or territory of the United States, regardless of their residence. (1) In general. Except as provided in paragraph (b)(2) of this Division with respect to marriages entered into under the law of a foreign jurisdiction, the marriage of two persons is recognized for federal tax purposes if the marriage is recognized by the state, property or territory of the United States in which the marriage is entered into, regardless of their residence. The following pages on government regulations refer to this page. (d) the date of applicability.
The provisions of this Section shall apply to taxation years ending on or after September 2, 2016 ..
