We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 1,359

Guidance on tax treatment of same-sex marriages takes effect
  • Morgan Lewis & Bockius LLP
  • USA
  • September 17 2013

On August 29, the U.S. Department of the Treasury and the Internal Revenue Service (IRS) released guidance clarifying that same-sex couples who are


Federal agencies issue guidance that valid same sex marriages recognized for all federal tax purposes
  • Stinson Leonard Street LLP
  • USA
  • September 19 2013

On August 29, 2013, the Treasury Department and the Internal Revenue Service issued a public announcement and released Revenue Ruling 2013-17 wherein


Department of Labor issues guidance on same-sex marriages for ERISA purposes
  • Trucker Huss APC
  • USA
  • September 23 2013

On June 26, 2013, the Supreme Court of the United States ruled, in United States v. Windsor, that Section 3 of the Defense of Marriage Act, which


Same gender spouses the IRS and Department of Labor now agree
  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • USA
  • September 23 2013

In Revenue Ruling 2013-17 (Ruling), the IRS stated that for purposes of federal tax laws, same-gender couples who have been legally married in a


A modest proposal: the discount and refund-or-donate policy
  • Pillsbury Winthrop Shaw Pittman LLP
  • USA
  • March 12 2013

Despite all of the jokes to the contrary, lawyers as a professional group are remarkably charitable. Unlike plumbers, doctors, electricians


Supreme Court holds valuation misstatement penalty applies to partners of a partnership disregarded due to lack of economic substance
  • Steptoe & Johnson LLP
  • USA
  • December 3 2013

The Supreme Court held today, in United States v. Woods, that the valuation-misstatement penalty can apply to partners in a case in which a


Attorneys’ fees awarded in challenge to unconstitutional California tax
  • Winston & Strawn LLP
  • USA
  • September 15 2014

In a case that highlights an option available to litigants challenging the constitutionality of invalid tax statutes, the California Court of Appeal


Undeclared offshore income
  • Squire Patton Boggs
  • United Kingdom
  • September 12 2014

On 11 September, the European Union officially confirmed a further round of economic sanctions against Russia in response to the continued crisis in


Landmark US Supreme Court decision may extend US tax benefits to UK civil partners
  • Butler Snow LLP
  • United Kingdom, USA
  • June 28 2013

On Wednesday, 26 June 2013, the US Supreme Court ruled that Section 3 of the Defense of Marriage Act ("DOMA"), which limits the definition of


Estate planning opportunities in a world without DOMA
  • Proskauer Rose LLP
  • USA
  • July 3 2013

On June 26, 2013, the United States Supreme Court issued its decisions in Windsor v. United States and Hollingsworth, et. al. v. Perry et. al., thus