Tag: Internal Revenue Service

Hancock Estabrook Affordable Care Act Alert

Monday, February 24, 2014

The Hancock Estabrook Affordable Care Act Alert, titled "Further Information Released by the Treasury and IRS on Transition Relief, Safe Harbors and Certain Definitions" was sent out to our Municipal Law Blog subscribers. Read More

Treasury and IRS Announce That They Will Recognize Same-Sex Marriages for Tax Purposes

Monday, September 9, 2013

On August 29, the U.S. Department of the Treasury and the Internal Revenue Service (IRS) announced, in Revenue Ruling 2013-17, that legally married same-sex couples will be treated as married for federal tax. This includes federal income, gift and estate taxes. The ruling implements the federal tax law aspects of the Supreme Court’s June 26, 2013 decision in United States v. Windsor, which invalidated a key provision of the 1996 Defense of Marriage Act (DOMA) as unconstitutional based on principles of equal protection. The ruling applies even if the couple lives in a state that does not recognize same-sex marriages. Read More