Catching up with Connecticut: The IRS Issues Proposed Rulings on the Definition Of “Husband” And “Wife”
In June, the Supreme Court ruled state bans on same-sex marriage were unconstitutional in Obergefell v. Hodges. Accordingly, the Internal Revenue Service (IRS) has now issued proposed regulations under which marriages between couples of the same sex are recognized for all federal tax purposes, including income, estate, gift, generation-skipping, and employment tax. More specifically, the proposed regulations were […]
