Treasury and IRS Issue Revenue Ruling Implementing Windsor Decision: Revenue Ruling 2013-17 Holds that for Federal Tax Purposes, all Legal Same-Sex Marriages will be Recognized, Marital Status will be Based on the Laws of the Place of Celebration, and Domestic Partnerships and Civil Unions will not be Recognized as Marriages

Sulivan & Cromwell LLP - August 30, 2013

On August 29, 2013, the Treasury Department and the IRS issued Revenue Ruling 2013-17, along with answers to frequently asked questions, to implement the Federal tax aspects of the Supreme Court’s recent decision in United States v. Windsor, 133 S. Ct. 2675 (2013) (hereinafter, “Windsor”). In Windsor, the Supreme Court held that Section 3 of the Defense of Marriage Act, which denied Federal recognition of the marriages of same-sex couples who were legally married under state law, is unconstitutional as a deprivation of the equal liberty of persons protected by the Fifth Amendment.