Tag: Same-Sex Couples
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Same-Sex Couples and Certain Domestic Partners
Individuals of the Same Sex Who Are Married Under State Law The following questions and answers provide information to individuals of the same sex who are lawfully married (same-sex spouses). These questions and answers reflect the holdings in Revenue Ruling 2013-17 in 2013-38 IRB 201. When are individuals of the same sex lawfully married for…