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News in Czech legal regulation effective since January 1st, 2013

  • Haskovcova & Co
  • -
  • Czech Republic
  • -
  • February 7 2013

Important new changes to tax, building and execution laws came into effect on 1.1.2013: I. Changes to tax laws 1. Increase in real estate transfer

United States v. Windsor: tax issues

  • Burns & Levinson LLP
  • -
  • USA
  • -
  • July 3 2013

Although the decision of the United States Supreme Court in United States v. Windsor invalidating much of the Defense of Marriage Act (DOMA) affects

IRS adopts a “state of celebration” rule in first round of post-DOMA guidance

  • Calfee Halter & Griswold LLP
  • -
  • USA
  • -
  • August 30 2013

Yesterday afternoon the IRS issued its initial round of substantive guidance regarding the impact of the Supreme Court's June 26, 2013 decision in

Same-sex marriage initial guidance for benefit plan administration following United States v. Windsor

  • McGuireWoods LLP
  • -
  • USA
  • -
  • September 6 2013

On Aug. 29, the U.S. Department of the Treasury (Treasury) and Internal Revenue Service (IRS) released long-awaited guidance as to how the Internal

IRS rules: all legal same-sex marriages will be recognized for federal tax purposes

  • Jackson Lewis PC
  • -
  • USA
  • -
  • September 1 2013

The Internal Revenue Service issued Revenue Ruling 2013-17 answering some, but not all, questions for employers in the wake of the US Supreme Court's

Estate planning opportunities arising from recent revenue ruling concerning marriages of same-sex couples

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • September 3 2013

On August 29, 2013, the US Department of the Treasury ("Treasury") and the Internal Revenue Service (IRS) issued Revenue Ruling 2013-17 (the

IRS recognizes same sex marriages, even if states do not

  • Bilzin Sumberg Baena Price & Axelrod LLP
  • -
  • USA
  • -
  • August 30 2013

The Internal Revenue Service has announced that same sex couples legally married in a state whose laws authorize such a marriage will be deemed to

Internal Revenue Service recognizes federal tax benefits for same-sex married couples

  • Lane Powell PC
  • -
  • USA
  • -
  • August 30 2013

On August 29, 2013, the Internal Revenue Service issued a Revenue Ruling clarifying the federal tax treatment of the approximately 130,000 same-sex

IRS announces recognition of same-sex marriage for all federal tax purposes under “State of Celebration” approach

  • Trucker Huss APC
  • -
  • USA
  • -
  • September 4 2013

The IRS announced in Revenue Ruling 2013-17 that same-sex couples who are legally married in any state or other jurisdiction that recognizes same-sex

Update state of celebration governs same-sex marriage for federal tax purposes

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • September 4 2013

Following the Supreme Court's June 26, 2013, landmark ruling in Windsor v. United States, a number of implications remained unsettled, including