The Potential Federal Tax Implications of United States v. Windsor (Striking Section 3 of the Defense of Marriage Act (DOMA)): Selected Issues

Crandall-Hollick, Margot L. ; Sherlock, Molly F. ; Pettit, Carol A.

Library of Congress. Congressional Research Service.

关键词: Taxation;    Same-sex marriage;    Withholding tax;   

RP-ID  :  R43157
RP-ID  :  R43157_2013Jul18

美国|英语

来源: UNT Digital Library

【 摘 要 】

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.