IRS Adopts Same-sex Marriage Recognition Rule | Practical Law
The Internal Revenue Service (IRS) and the US Department of Treasury issued Revenue Ruling 2013-17, which adopts a general rule, for federal income tax purposes, recognizing a same-sex marriage that is valid in the state where it was entered into, regardless of the married couple's place of domicile. The ruling also addresses other federal tax implications of the Supreme Court's decision holding that Section 3 of the Defense of Marriage Act (DOMA) is unconstitutional.