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In an incremental step for true marriage equality, "The Internal Revenue Service has ruled that same-sex couples must be treated the same as heterosexual couples under a feature of California tax law. Advocates for the change say it is the first time the agency has acknowledged gay couples as a unit for tax purposes..." http://online.wsj.com/article/...
This ruling applies to California and possibly Washington and Nevada because of state community-property laws.
The article states the IRS might have changed their opinion because of the influence of the Obama administration, although the IRS cited state laws for the change.
It did not mention if there would be any tax rule changes in same-sex marriage or civil union states.
