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 1,927

IRS issues guidance for employers and same-sex couples post-DOMA
  • Faegre Baker Daniels LLP
  • USA
  • August 30 2013

We recently posted about the anticipated guidance on how same-sex marriages will be treated for federal tax purposes. The U.S. Treasury Department


All legal same-sex marriages will be recognized for federal tax purposes
  • Smith Gambrell & Russell LLP
  • USA
  • August 29 2013

Today, the U.S. Department of the Treasury (the "Treasury") and the Internal Revenue Service (the "IRS") issued Revenue Ruling 2013-17 (the


IRS guidance on invalidated DOMA provisions: ask and you shall receive
  • Graydon Head & Ritchey LLP
  • USA
  • August 29 2013

This afternoon the Treasury Department and IRS announced that all legal same-sex marriages will be recognized for federal tax purposes wherever


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


Reasonable CauseReliance on Counsel Defense Does Not Waive the Attorney-Client Privilege
  • Winston & Strawn LLP
  • USA
  • May 24 2017

On March 27, 2017, the United States District Court for the Eastern District of Kentucky in United States v. Micro Cap KY Insurance Company held


Tax ruling means big changes for matrimonial property settlements
  • Barry.Nilsson. Lawyers
  • Australia
  • November 22 2013

Up until 13 November 2013, several private rulings of the Australian Taxation Office had established a general rule regarding section 44 and Division


Same-sex marriages recognized for federal tax purposes
  • Porter Wright Morris & Arthur LLP
  • USA
  • August 30 2013

The United States Department of the Treasury and the Internal Revenue Service (the "Agencies") yesterday announced that same-sex couples who were


My spouse did what and I owe how much in taxes?
  • Ward and Smith PA
  • USA
  • November 6 2013

Filing a joint tax return seems like an innocuous and pre-determined action for most married couples. It is important to understand what obligations


A primer on solicitor-client privilege and third-party disclosure
  • Baker McKenzie
  • Canada
  • October 31 2013

The concept of solicitor-client privilege is integral to the common law. The rules protecting the confidentiality of information passing between


IRS adopts a “place of celebration” rule in implementing the U.S. Supreme Court’s Windsor decision
  • Proskauer Rose LLP
  • USA
  • August 30 2013

On August 29, 2013, the U.S. Department of the Treasury and the Internal Revenue Service issued important guidance for employers and employees