Tag Archives: tax treatment
IRS Guidance Permits Same-Sex Couples to Recalculate Tax Treatment on Prior Gifts or Bequests
By Surgent CPE
![recalculate-tax-treatment](https://www.surgentcpe.com/blog/wp-content/uploads/2017/01/business-861325_640-e1485525442562.jpg)
The IRS posted guidance (2017-15) permitting same-sex married couples to recalculate the prior transfer tax treatment of gifts and bequests made before the U.S. Supreme Court deemed Defense of Marriage Act (DOMA) unconstitutional.