On March 27, 2020, President Trump signed into law a broad economic stimulus bill known as the Coronavirus Aid, Relief and Economic Security Act (referred to herein as the “CARES Act” or the “Act”).
The CARES Act...more
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...more