• Revenue Ruling clarifies application of United States v. Windsor (570 U.S. __ (2013))—In Revenue Ruling 2013-17 (Aug. 29, 2013), the U.S. Department of the Treasury and the Internal Revenue Service ruled that same-sex couples will be considered “married” for federal tax purposes if they’re lawfully married under state law based on the state of the “celebration” (that is, the legal ceremony) of their marriage. This means that if a ...

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