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TREAS/IRS RIN: 1545-BM10 Publication ID: Fall 2016 
Title: Implementation of Windsor  
Abstract:

The regulatory action will incorporate the holdings of Revenue Ruling 2013-17 into Treasury Regulations in the form of regulations under section 7701 applicable to all regulations under title 26.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 301   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  10/23/2015  80 FR 64378   
NPRM Comment Period End  12/07/2015 
Public Hearing  01/27/2016  81 FR 1365   
Final Rule  09/02/2016  81 FR 60609   
Final Rule Effective  09/02/2016 
Additional Information: REG-148998-13 (NPRM) Drafting attorney: Mark Shurtliff (202) -317-5455 Reviewing attorney: Elizabeth Chirich (202) 317-5455 CC:PA Branch 1
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Mark Shurtliff
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5234W,
Washington, DC 20224
Phone:202 317-5455
Email: mark.shurtliff@irscounsel.treas.gov