Guidance on Recognition for Tax Purposes of Same-Sex Marriages
On Thursday, August 29, 2013, the U.S. Department of the Treasury provided guidance on the recognition of same-sex marriages for tax purposes. Please click here to view the press release. Note that the links in the release to Revenue Ruling 2013-17, to a note on "frequently asked questions" and to Publication 555 currently do not work. The guidance will formally be effective on September 16, 2013, but taxpayers may elect to take advantage of this guidance at this time.
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