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Results: 1-10 of 1,622

DOMA's demise opens door for tax refunds for some same-sex couples
  • Caplin & Drysdale, Chartered
  • USA
  • June 26 2013

On June 26, 2013, the Supreme Court ruled that Section 3 of the Defense of Marriage Act (DOMA) is unconstitutional as it violates the due process and


With this ring, I thee confer benefits... The meaning of "I do"
  • Akerman LLP
  • USA
  • September 30 2013

Based upon an IRS determination which took effect last week, same-sex couples who enter into marriages in jurisdictions that recognize such marriages


UK Supreme Court maintains status quo regarding the application
  • Winston & Strawn LLP
  • United Kingdom
  • January 29 2013

On 23 January 2013, the UK Supreme Court handed down a judgment which dismissed (by a majority of 5 to 2) the latest attempt to extend the application


Scoping out legal advice privilege
  • Bedell Cristin
  • United Kingdom
  • February 5 2013

The Supreme Court has now given its judgment on the eagerly awaited appeal by Prudential regarding whether or not legal advice privilege should be


Tax accountant advice does not attract solicitor client privilege in the UK
  • Thorsteinssons LLP
  • United Kingdom
  • February 21 2013

Subject to limited exceptions, communications involving legal advice between a lawyer and his or her client are privileged. As a result, a client can


Treasury and IRS provide guidance for same-sex married couples
  • Carlton Fields
  • USA
  • September 5 2013

The IRS and the U.S. Department of the Treasury announced on August 29, 2013, that same-sex couples who validly enter into a marriage in a


IRS issues guidance for same-sex couples
  • Kelley Drye & Warren LLP
  • USA
  • September 12 2013

Since the Supreme Court's decision in United States v. Windsor invalidated a key provision of the Defense of Marriage Act, same-sex couples have been


Reminder to file gift (and GST) tax returns by October 15, 2013
  • Haynes and Boone LLP
  • USA
  • September 16 2013

If you made gifts in calendar year 2012 that should be reported on a federal gift tax return (Form 709) and you extended the deadline to file your


Two taxpayers lose income tax deductions for spousal support payments
  • Loeb & Loeb LLP
  • USA
  • September 5 2013

Two recent Tax Court cases serve as a reminder that the income tax deduction for the payment of spousal support is subject to some very specific rules


IRS: all legal marriages now same
  • Employment Practices Solutions Inc
  • USA
  • September 10 2013

For Federal Tax Purposes, all legal marriages are now equal. Specifically, same-sex couples that are legally married in jurisdictions where their