Month: September 2013

Treasury Ruling: Same Sex Marriage Recognized for All Federal Tax Purposes

Last Thursday, August 29, 2013, the Treasury Department issued Revenue Ruling 2013-17 which provides that for all federal tax purposes, the terms “spouse,” “husband and wife,” “husband,” and “wife” include an individual married to a person of the same sex if the individuals are lawfully married in a state (or foreign country) whose laws authorize… Read More