Wife as a Legal Term
(and uhks) n. Abbreviation of the Latin words and uxor, meaning « and wife ». It is usually found in deeds, tax assessment rolls and other documents in the form of « John Alden et ux. » to show that both the wife and husband own property. The connotation that the wife is somehow a complement to her husband, as well as modern concepts of shared tenancy, colocation, community ownership, where appropriate, and gender equality, have made the expression a chauvinistic anachronism. The IRS recently issued final regulations, effective September 2, 2016, that include gender-neutral definitions of « spouse, » « husband, » and « wife, » clarifying the definition of « marriage » for federal income, transfer and payroll tax purposes. Under the final re-version of 301.7701-18(c), a marriage (same-sex or opposite-sex) is recognized for federal tax purposes if it is recognized by the state in which the person is married, regardless of where the couple resides. These regulations reflect recent Supreme Court decisions that same-sex couples should be treated the same as opposite-sex couples for federal tax purposes. The new regulations also provide that common-law marriages (whether same-sex or opposite-sex) will be recognized as legal marriages for federal tax purposes if the common law marriage requirements are met. These rules will have a significant impact on estate planning for same-sex couples, who will now be able to include both the unlimited marriage deduction and the « portability election » in their estate plans for the first time. In determining the meaning of an act of Congress or a decision, regulation, or interpretation of the various offices and administrative agencies of the United States, the word « marriage » means only a legal union between a man and a woman as husband and wife, and the word « spouse » refers only to a person of the opposite sex who is husband or wife. Several states (such as Alabama, Colorado, District of Columbia, Iowa, Kansas, New Hampshire, Montana, Oklahoma, Pennsylvania, Rhode Island, South Carolina, Texas, and Utah) currently allow marriages, often referred to as « common-law » marriages. Although their laws differ slightly, the doctrine of common-law marriage generally provides that a couple is considered legally married if both people are of legal age, agree to marry, live together and claim to be married.
n. the condition of having two wives or two husbands at the same time. A marriage in which one of the parties is already legally married is bigamus, void and cause of nullity. Anyone who knowingly enters into a bigamous marriage is guilty of the crime of bigamy, but is rarely prosecuted unless it is part of a fraudulent scheme to obtain someone else`s property or another crime. Sometimes people accidentally commit bigamy, usually believing that a previous marriage has been dissolved. The most famous case in the United States was that of Andrew Jackson and his wife Rachel Robards. Mrs. Robards` husband had filed for divorce, but it had not been granted at the time of his second marriage (consent of the legislature was required).
She finalized the divorce, and then the Jacksons remarried. Jackson was ashamed all his life for his negligence (he was a lawyer and judge), which had damaged his wife`s reputation. Having several wives at the same time is called polygamy, and being married to several husbands is polyandry. Under the new rules, the terms « spouse », « husband » and « wife » refer to a person who is legally married to another person. The term « husband and wife » refers to two people who are legally married to each other. Many States that do not permit de facto marriage recognize the validity of such marriages if they are contracted in another State. Immediate family members are defined as a parent, step-parent, spouse, registered partner as defined in the Minneapolis Code of Ordinances, Chapter 142, child, stepchild, brother, sister, half-brother, half-sister, father-in-law, mother-in-law, brother-in-law, sister-in-law, son-in-law, daughter-in-law, grandparent, grandchild, great-grandparent, or member of the employee`s household. Answer the question: « Will your spouse have his or her own positions in the United States? Who gives them their own student or work visa? Most likely, the answer is « no », and you should select the appropriate box below that applies to the spouse`s situation: – The spouse needs a dependent visa document issued. If you, the subscriber, marry while you are insured and we receive notice of that marriage within 30 days, coverage for your spouse and child will begin on the first day of the month following that marriage. See page 2 for more information on each step, who can apply for an exemption from withholding tax, when the online estimator should be used and confidentiality. Step 2: Multiple jobs or spouse`s work Follow this step if you (1) have more than one job at a time or (2) are married and filing together and your spouse is also working. How do the new rules affect common-law relationships? Registered partnerships, registered partnerships and similar relationships that do not acquire the status of marriage under the law of the State in which they were entered into are expressly excluded from the definition of marriage in the final provisions.
The regulations recognize that individuals may intentionally enter into non-matrimonial arrangements to obtain certain benefits, such as single taxpayer status for tax filing purposes, social security benefits related to a former spouse, and other tax and non-tax reasons. These individuals expect that their relationship will not be considered a marriage for federal tax or any other purpose. The final regulations state that common-law relationships (whether same-sex or opposite-sex) will be recognized as legal marriages for federal tax purposes if the requirements for a common-law marriage are met. How will the new rules affect registered partners and registered partnerships? For more information on the constitutionality of this article, see Congressional Research Service, The Constitution of the United States of America: Analysis and Interpretation, Table of Laws Held Constitutional in Entire or in Partial by the Supreme Court. Special instructions for beneficiary spouses: If you selected spousal rollover in Step 3, check the « Payment » box below. A marriage is generally recognized for federal tax purposes if it is recognized by the state, property, or territory in the United States where the persons married, regardless of the state of residence of the couple. An exception applies to marriages contracted in foreign jurisdictions. In these cases, marriage is recognized if it is recognized in at least one State, regardless of the couple`s place of residence.