Legal Same-Sex Marriage to Be Recognized for Federal Tax Purposes

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Same-sex married couples will be recognized as legally married for all federal tax purposes, regardless of where they live, so long as they were married in a jurisdiction that recognizes such marriages as legal, the Treasury Department and Internal Revenue Service said Aug. 29 in joint news releases.
Treasury and the IRS also issued Revenue Ruling 2013-17 announcing their position.
“The ruling implements federal tax aspects of the June 26th Supreme Court decision invalidating a key provision of the 1996 Defense of Marriage Act,” the IRS said in the release (IR-2013-72).

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