Proposed Regs that explain the IRS position on same-sex marriages have been published for comment. You can read the proposed regs here: https://www.federalregister.gov/articles/2015/10/23/2015-26890/definition-of-terms-relating-to-marital-status The proposed regs reaffirm all of the positions taken in Revenue Ruling 2013-17. Point one: All marriages…