TaxProf Blog

Editor: Paul L. Caron
Pepperdine University School of Law

A Member of the Law Professor Blogs Network

Saturday, December 17, 2011

The IRS Moves Toward Income Tax Equality for Same-Sex Couples Despite DOMA

Marisa Nelson (J.D. 2011, San Francisco), Comment, The IRS Moves Toward Income Tax Equality for Same-Sex Couples Despite DOMA. 45 U.S.F. L. Rev. 1145 (2011):

My Comment discusses the recent changes to the IRS’ interpretation of California community property law and the taxation of same-sex couples under Private Letter Ruling 2010-21-048 and Chief Counsel Advice 2010-21-049 and 2010-21-050, which had a significant impact on registered domestic partners and married same-sex couples this spring. These changes are discussed in the context of the Defense of Marriage Act ("DOMA"), key Supreme Court cases, and the various challenges to DOMA since its enactment in 1996.

http://taxprof.typepad.com/taxprof_blog/2011/12/the-irs.html

Scholarship, Tax | Permalink

TrackBack URL for this entry:

http://www.typepad.com/services/trackback/6a00d8341c4eab53ef0154387397a9970c

Listed below are links to weblogs that reference The IRS Moves Toward Income Tax Equality for Same-Sex Couples Despite DOMA:

Comments