Same-sex couples could not file joint federal returns until 2013

Evidence

This chapter focuses on opposite-sex marriages. It was not until 2013 that same-sex couples were allowed to file joint tax returns, although the IRS did allow couples to amend prior tax returns going back to 2010. Because the Census Bureau data analyzed in this chapter is from 2010, only opposite-sex marriages will be analyzed. — Dorothy A. Brown, The Whiteness of Wealth, 639

Categorization

• QUESTION: Note the data-holing technique: chapter restricts to opposite-sex marriages for a stated evidentiary reason, mirroring the IRS-no-race-data construction.
• XREF: connects to: Same-sex couples could only file joint returns starting in 2013.
• yield-rescued: below the book’s yield-target cutoff, included anyway for connecting to: Same-sex couples could only file joint returns starting in 2013.

Broader Connections

• Same-sex couples could only file joint returns starting in 2013. #corroborates (1.00)