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Revenue Ruling 2013-17

2013-2 C.B. 201 (2013)

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Revenue Ruling 2013-17

Internal Revenue Service
2013-2 C.B. 201 (2013)

Facts

In Revenue Ruling 58-66, the Internal Revenue Service (IRS) concluded that, for federal tax purposes, a couple who entered into a common-law marriage in a state that recognized the marriage was considered married, even if the couple currently resided in a state that required a marital ceremony. The IRS issued a revenue ruling to determine whether the term spouse included an individual married to someone of the same sex or an individual in a registered domestic partnership, and whether same-sex marriage was recognized if entered into in a state whose laws authorized the marriage, even if the couple did not reside in a state that recognized the marriage.

Rule of Law

Issue

Holding and Reasoning ()

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