In Revenue Ruling 2013–17, the Internal Revenue Service (IRS) announced that the terms “husband and wife,” “husband” and “wife” in the Internal Revenue Code are to be interpreted to include an individual married to a person of the same sex so long as he/she was lawfully married in a state that allows same-sex marriages. This interpretation stands notwithstanding the fact that the same-sex married couple may have been married in, but does not reside in, a state that allows same-sex marriages.

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