Landmark IRS ruling recognizes same-sex couples

A ruling by the Internal Revenue Service has recognized the legal partnerships of same-sex couples for the first time ever. Gay couples in registered domestic partnerships in California must each report half of their combined incomes on individual tax returns, the IRS said. The ruling may mean significant tax advantages for affected couples, and it may also apply to other states with domestic-partner registration, such as Washington and Nevada.

Wall Street Journal, The | 06/05