I.R.S. to Recognize All Gay Marriages, Regardless of State

All legally married same-sex couples will be recognized for federal tax purposes, regardless of whether the state where they live recognizes the marriage, the Treasury Department and the Internal Revenue Service said Thursday.

The federal rules change is one of many stemming from the landmark Supreme Court decision in June that struck down the 1996 Defense of Marriage Act. That ruling found that same-sex couples were entitled to federal benefits, but left open the question of how the federal g...