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Results: 1-10 of 1,708

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


Federal estate tax and portability
  • Porter Wright Morris & Arthur LLP
  • USA
  • August 28 2012

As a part of the tax changes enacted by Congress in late 2010, the concept of "portability" was introduced into the estate tax law


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


Internal Revenue Service rules on tax treatment of same-sex couples
  • Manatt Phelps & Phillips LLP
  • USA
  • August 30 2013

Following the United States Supreme Court's recent decision recognizing same-sex marriages United States v. Windsor, 570 U.S. __, 133 S.Ct. 2675


IRS issues employee benefits guidance post-DOMA
  • Faegre Baker Daniels LLP
  • USA
  • August 30 2013

In dealing with the federal tax consequences of employee benefits, employers must apply definitions of spouse and marriage that include same-sex


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


2011 Minnesota legislative summary
  • Larkin Hoffman
  • USA
  • July 20 2011

Several changes have been made to Minnesota’s alcohol licensing laws


Federal agencies provide some clarity for married same-sex couples after Windsor decision
  • Taft Stettinius & Hollister LLP
  • USA
  • September 3 2013

Several federal agencies, including the Internal Revenue Service, the Department of Homeland Security and the Department of Defense, have issued


IRS issues guidance on tax treatment of employee benefits for same-sex spouses
  • Schwabe Williamson & Wyatt
  • USA
  • September 3 2013

Since its enactment in 1996, the Defense of Marriage Act ("DOMA"), which forms part of the United States Code, has prohibited the federal government