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DOMA decision and IRS guidance change tax landscape for same-sex spouses.
- Source :
- The Tax Adviser. November, 2013, Vol. 44 Issue 11, p750, 2 p.
- Publication Year :
- 2013
-
Abstract
- On June 26, the U.S. Supreme Court held 5-4 that Section 3 of the Defense of Marriage Act (DOMA), P.L. 104-199, is unconstitutional. The decision requires the federal government to [...]
- Subjects :
- Marital deduction -- Laws, regulations and rules
Gay couples -- Taxation
Estate tax -- Laws, regulations and rules
Income tax -- Laws, regulations and rules
United States v. Windsor (133 S. Ct. 2675 (2013))
Government regulation
Defense of Marriage Act of 1996
Internal Revenue Code (I.R.C. 2056(a))
Subjects
Details
- Language :
- English
- ISSN :
- 00399957
- Volume :
- 44
- Issue :
- 11
- Database :
- Gale General OneFile
- Journal :
- The Tax Adviser
- Publication Type :
- Periodical
- Accession number :
- edsgcl.349724154