Revisiting a History of Marriage in the Tax Code, Part 8
in 1948, Congress created filing statuses. The original filing statuses in 1948 were: Single; Married Filing Jointly; and Married Filing Separately.
Revisiting a History of Marriage in the Tax Code, Part 7
After Poe v. Seaborn, proposals to equalize the tax treatment of married couples were floated in 1933, 1934, 1937 and 1941, but none of the proposals were adopted.
Revisiting a History of Marriage in the Tax Code, Part 1
Back in 2014 and into 2015, I posted a multi-part series of posts about the history of marriage in the tax code. In 2016 I was asked to condense that series into a CPE presentation. Here are excerpts from that presentation. This series of posts will cover a lot of the same ground as was […]
Marriage in the Tax Code, Part 4: Joint Returns Still the Norm in 1917
A brief history of marriage in the tax code: tax reform in 1917 brought about big changes, but not to the way most married couples filed tax returns … yet