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Taxation & Estate Planning

: TaxProf Blog

Cain: DOMA and the Internal Revenue Code

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Patricia Cain (Santa Clara) has published DOMA and the Internal Revenue Code, 84 Chi-Kent L. Rev. 481 (2009). Here is the abstract: The Defense of Marriage Act (DOMA) prohibits the recognition of same-sex marriages for any purpose under federal tax law. The primary justification for this rule is that tax...

Full post as published by TaxProf Blog on April 21, 2010 (boomark / email).

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