{"title":"婚姻,家庭伙伴关系,民事结合:发展中的税收格局,随着时间的推移:使用法律来支持LGBT关系,华盛顿州律师协会法律部分CLE,西雅图,华盛顿州","authors":"W. Goffe","doi":"10.2139/SSRN.1844109","DOIUrl":null,"url":null,"abstract":"This working paper focuses mainly on recent changes in the IRS's position regarding how domestic partners in community property states report income for federal income tax purposes. Other topics include ERISA preemption and estate planning issues for the transgender client.","PeriodicalId":368113,"journal":{"name":"State & Local Government eJournal","volume":"50 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2011-04-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"Marriage, Domestic Partnerships, Civil Union: The Developing Tax Landscape, Through Time: Using the Law to Support LGBT Relationships, Washington State Bar Association Qlaw Section CLE, Seattle, Washington\",\"authors\":\"W. Goffe\",\"doi\":\"10.2139/SSRN.1844109\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This working paper focuses mainly on recent changes in the IRS's position regarding how domestic partners in community property states report income for federal income tax purposes. Other topics include ERISA preemption and estate planning issues for the transgender client.\",\"PeriodicalId\":368113,\"journal\":{\"name\":\"State & Local Government eJournal\",\"volume\":\"50 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2011-04-22\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"State & Local Government eJournal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/SSRN.1844109\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"State & Local Government eJournal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/SSRN.1844109","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Marriage, Domestic Partnerships, Civil Union: The Developing Tax Landscape, Through Time: Using the Law to Support LGBT Relationships, Washington State Bar Association Qlaw Section CLE, Seattle, Washington
This working paper focuses mainly on recent changes in the IRS's position regarding how domestic partners in community property states report income for federal income tax purposes. Other topics include ERISA preemption and estate planning issues for the transgender client.