Add to ORKGThis 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 chapter deals with the gendered impact of tax rules that take spousal status into account. The ...
This report discusses the recognition of same-sex marriage, in particular the United States v. Wind...
The issue of same-sex marriage legalization is increasingly part of the national political dialogue....
In United States v. Windsor, the Supreme Court struck down section three of the federal Defense of M...
The Supreme Court’s two recent decisions ( Windsor and Hollingsworth ) holding that Section 3 of the...
This essay takes a critical look at the tax fallout from the U.S. Supreme Court’s decision in United...
In this article, Herzig discusses the estate and gift tax implications of United States v. Windsor
The tax world for same-sex couples changed dramatically on June 26, 2013, when the United States Sup...
In this paper, I discuss issues on same-sex marriage and inheritance tax, mainly based on the case o...
In US v. Windsor (2013) the Supreme Court ruled that Section 3 of DOMA violates the Fifth Amendment ...
This article is the third in a series on the implications for employee benefit plans of the Supreme ...
abstract: Imagine, after enjoying 40 years with a person you love, and promise to live with ‘till de...
Full-text available at SSRN. See link in this record.This article addresses an important United Stat...
The 2013 Supreme Court decision in United States v. Windsor invalidated Section 3 of the Defense of ...
The Defense of Marriage Act (DOMA) prohibits the recognition of same-sex marriages for any purpose u...
This chapter deals with the gendered impact of tax rules that take spousal status into account. The ...
This report discusses the recognition of same-sex marriage, in particular the United States v. Wind...
The issue of same-sex marriage legalization is increasingly part of the national political dialogue....
In United States v. Windsor, the Supreme Court struck down section three of the federal Defense of M...
The Supreme Court’s two recent decisions ( Windsor and Hollingsworth ) holding that Section 3 of the...
This essay takes a critical look at the tax fallout from the U.S. Supreme Court’s decision in United...
In this article, Herzig discusses the estate and gift tax implications of United States v. Windsor
The tax world for same-sex couples changed dramatically on June 26, 2013, when the United States Sup...
In this paper, I discuss issues on same-sex marriage and inheritance tax, mainly based on the case o...
In US v. Windsor (2013) the Supreme Court ruled that Section 3 of DOMA violates the Fifth Amendment ...
This article is the third in a series on the implications for employee benefit plans of the Supreme ...
abstract: Imagine, after enjoying 40 years with a person you love, and promise to live with ‘till de...
Full-text available at SSRN. See link in this record.This article addresses an important United Stat...
The 2013 Supreme Court decision in United States v. Windsor invalidated Section 3 of the Defense of ...
The Defense of Marriage Act (DOMA) prohibits the recognition of same-sex marriages for any purpose u...
This chapter deals with the gendered impact of tax rules that take spousal status into account. The ...
This report discusses the recognition of same-sex marriage, in particular the United States v. Wind...
The issue of same-sex marriage legalization is increasingly part of the national political dialogue....