ABSTRACT

Potential Federal Tax Implications of 'United States v. Windsor' (Striking Section 3 of the Defense of Marriage Act (DOMA)): Selected Issues [July 18, 2013]   [open pdf - 303KB]

"This report will provide an overview of the potential federal tax implications for same-sex married couples of the U.S. Supreme Court (SCOTUS) ruling in 'United States v. Windsor', with a focus on the federal income tax. Estate tax issues are also discussed. Importantly, this report focuses on changes in the 'interpretation and administration' of federal tax law that may result from the SCOTUS decision. This decision did not amend federal tax law. This report is not intended to address 'all' tax-related issues that may arise as a result of the 'Windsor' decision. Such discussion is beyond the scope of this report."

Report Number:
CRS Report for Congress, R43157
Author:
Publisher:
Date:
2013-07-18
Series:
Copyright:
Public Domain
Retrieved From:
Via E-mail
Format:
pdf
Media Type:
application/pdf
URL:
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