TAG Tax

All Same-Sex Marriages Valid for Federal Tax Purposes

Contact: Farhad Aghdami; Williams Mullen (North Carolina & Virginia, USA)

Same-sex marriages that are valid where celebrated are valid for all Federal tax purposes, according to a U.S. Department of the Treasury and Internal Revenue Service ruling issued on August 29, 2013. Revenue Ruling 2013-17 implements the U.S. Supreme Court decision in United States v. Windsor which struck down a key provision of the Defense of Marriage Act (DOMA). The Revenue Ruling contains three key holdings.

  • Marriage Includes Marriage Between Individuals of Same Sex
  • Place of Marriage Celebration Determines Validity of Marriage
  • Civil Unions and Domestic Partnerships Are Not Recognized

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