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Searching Content indexed under Tax by Shari Levitan ordered by Published Date Descending.
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IRS Provides Partial Fix To Pre-Windsor Estate And Gift Tax For Transfers To Same-Sex Spouses
On January 17, 2017, Treasury released an advance copy of Notice 2017-15. While taxpayers who paid gift tax and/or GST tax when making a taxable gift to a same-sex spouse still cannot obtain a refund ...
United States
27 Jan 2017
2
Potential Transfer Tax Reform And 2016 Year-End Tax Planning Considerations
With the upcoming Republican control of the executive and legislative branches, tax changes are certain to occur.
United States
20 Dec 2016
3
Revenue Ruling Confirms That IRS Will Recognize Same-Sex Marriages, But Not Civil Unions Or Registered Domestic Partnerships
The recent U.S. Supreme Court decision inUnited States v. Windsor overturning Section 3 of the Defense of Marriage Act raised several questions regarding the federal tax treatment of same-sex couples.
United States
10 Sep 2013
4
United States v. Windsor: A New Direction In Planning For Same-Sex Couples
On June 26, 2013, the U.S. Supreme Court in United States v. Windsor1 overturned Section 3 of the Defense of Marriage Act ("DOMA"), which had defined marriage as a union between a man and a woman.
United States
18 Jul 2013
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