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Marriage / Culture / Common-law marriage / Same-sex marriage / Defense of Marriage Act / Civil union / Conflict of marriage laws / Income tax in the United States / Status of same-sex marriage / Family law / Same-sex marriage in the United States / Law
Date: 2013-08-30 12:23:36
Marriage
Culture
Common-law marriage
Same-sex marriage
Defense of Marriage Act
Civil union
Conflict of marriage laws
Income tax in the United States
Status of same-sex marriage
Family law
Same-sex marriage in the United States
Law

Rev. RulISSUES 1. Whether, for Federal tax purposes, the terms “spouse,” “husband and wife,” “husband,” and “wife” include an individual married to a person of the same sex, if the individuals a

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