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Common law marriage makes you a legally married couple in every way, even though you never obtained a marriage license. The marriage penalties from multiple programs when added together can provide substantial financial disincentives to marriage. The advantage of the incest taboo has been discussed biologically and economically (12, 13).As for kinship structures, how marriage and descent rules are chosen were numerically investigated, under given clan separation ().Group-theory analysis, known as “kinship algebra,” reveals structures that satisfy transformation symmetry under marriage and descent rules (15 ⇓ –17). i … Figuring out your relationship can be tricky but when it comes to IRS, the rules are pretty straightforward. Cousins and friends who are my age and even younger are married with more than one kid. If you share an account and you aren't married, for instance, one party putting a large deposit into the account could trigger a gift tax filing requirement. 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