On August 29, 2013, the Internal Revenue Service issued Revenue Ruling 2013-17, under which same-sex couples will be treated as married for all federal tax purposes, including income and gift and estate taxes, if their marriage was legally entered into, regardless of where they reside, even if they reside in a state that does not recognize same-sex marriage. This was one of the primary issues left unanswered by the U.S. Supreme Court in its decision in United States v. Windsor two months ago. (For a description of the Windsor decision, please see the article linked at http://www.fordharrison.com/9530).
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