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This article provides a brief overview to the two rulings, final and proposed guidance from the IRS, tax considerations for same-sex couples, and possible future changes. Resources for further assistance are provided.
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We are the American Institute of CPAs, the world’s largest member association representing the accounting profession. Our history of serving the public interest stretches back to 1887. Today, you'll find our 412,000+ members in 144 countries, representing many areas of practice, including business and industry, public practice, government, education and consulting.