Tax rules

The Internal Revenue Service has issued a notice outlining special procedures for handling the estates of same-sex couples.

Senate Democratic leader calls for nominee for White House budget director to withdraw from consideration after failing to pay more than $15,000 in payroll taxes—a call the transition team quickly rejected.

Regulations would cover withholding and reporting on money made from horseracing, dog races and jai alai pari-mutuel betting, along with reporting on bingo, keno and slot machine payouts.