The newsletter of the ISBA’s Section on Federal Taxation
Browse articles by year: 2014 (13)
Newsletter articles from 2013
Frequently asked questions: Tax pamphlets
The Center for Economic Progress has created pamphlets designed to answer frequently asked questions about issues that commonly occur for low income taxpayers.
IRS rules all legal same-sex marriages will be recognized for federal tax purposes
After weeks of speculation as to how the Internal Revenue Service would treat same-sex marriages, the U.S. Department of the Treasury and the IRS released a joint ruling which held same-sex couples, legally married in jurisdictions that recognize same-sex marriages, will be treated as married for federal tax purposes.
ISBA Washington DC Trip call for topics
If you can think of any systemic, apolitical issues that need to be addressed in Washington D.C., please let the editor know at email@example.com.
Legislative agenda item: IRC Reform
An overview of the principles that the ISBA Federal Taxation Section Council believes should be adhered to as Congress tackles simplification of the tax code.
The tax effects of a civil union dissolution
While the Civil Union Act relies on the IMDMA for dissolving civil unions and dividing property; federal tax law does not account for these issues in dissolutions with same-sex parties (due to DOMA) and possibly all civil unions (due to the fact that the parties are not married). The Internal Revenue Service has not provided guidance for these issues.
Tax pamphlet: Do you have canceled debt?
The Center for Economic Progress has provided a new pamphlet designed to answer frequently asked questions about issues that commonly occur for low income taxpayers.