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

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 marrie...

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Bibliographic Details

Online Access:	Full Text (via ProQuest)
Corporate Authors:	Library of Congress. Government Division, Library of Congress. Congressional Research Service. American Law Division
Format:	Electronic eBook
Language:	English
Published:	[S.l] : [s.n.], 2013.
Subjects:	Inheritance and transfer tax. Taxation. Marriage. Income tax.