"John H. Fisher" <TaxService[at]aol.com> wrote:

- quote -

Interesting situation. Based on the way courts originally
dealt with community property, California domestic partners
should each be considered owner of half of the couple's
combined income.

But under the California statute creating domestic
partnerships, it expressly states that it does not apply for
federal tax purposes.

Stu

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >

CCH TAX NEWS for February 28, 2006


FEDERAL NEWS

IRS Denies California Domestic Partner's Right to Report Only One-Half
Combined Earned Income (CCA 200608038)
http://tax.cchgroup.com/news/headlin...nws22806.htm#1

Various Deductions Relating to Individual's Bankruptcy and Divorce
Disallowed (Fergusan, Jr., TCM)
http://tax.cchgroup.com/news/headlin...nws22806.htm#2

Bed and Breakfast Owners Could Not Deduct Expenses Related to Dual-Use
Portion of Inn (Anderson, TCM)
http://tax.cchgroup.com/news/headlin...nws22806.htm#3


STATE NEWS

Oregon --Corporate Income Tax: Amount of Income Apportioned to Oregon
Was Unconstitutional
http://tax.cchgroup.com/news/headlin...nws22806.htm#4


Missed a headline? Click here to review last week's tax news
http://tax.cchgroup.com/news/default.asp?PageID=4

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >