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

Format:

Book

Government document

Author/Creator:

Library of Congress. Government Division.

Contributor:

Library of Congress. Congressional Research Service. American Law Division.

Language:

English

Subjects (All):

Judge-made law.

Inheritance and transfer tax.

Gay people--Legal status, laws, etc.

Gay people.

Income tax.

Physical Description:

1 online resource (1 online resource (13 p), digital, PDF file)

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2013.

System Details:

text file

Summary:

Examines changes in interpretation and administration of Federal tax law that may result from U.S. Supreme Court ruling in U.S. v. Windsor , which held Section 3 of the Defense of Marriage Act as unconstitutional. Addresses potential Federal income tax and estate tax implications for same-sex married couples.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed May 2014). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Government Division. Potential Federal Tax Implications of United States v. Windsor (Striking Section 3 of the Defense of Marriage Act (DOMA))

Access Restriction:

Restricted for use by site license.