IRS Issues Guidance on Same-Sex Marriages

The Internal Revenue Service has announced that it will recognize legal same-sex marriages for all federal tax purposes. Revenue Ruling 2013-17, provides that the terms “spouse,” “husband and wife,” “husband” and “wife” will now include an individual married to a person of the same sex if the individuals are lawfully married under state law.
These same terms do not, however, include individuals who have entered into registered domestic partnerships, civil unions or other formal relationships recognized under state law that is not denominated as a marriage.

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Roger Royse

Roger Royse, the founder of the Royse Law Firm, works with companies ranging from newly formed tech startups to publicly traded multinationals in a variety of industries. Roger regularly advises on complex tax structuring, high stakes business negotiations and large international financial transactions. Practicing business and tax law since 1984, Roger’s background includes work with prominent San Francisco Bay area law firms, as well as Milbank, Tweed, Hadley and McCloy in New York City.
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