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Tax Administration: Income Tax Treatment of Married and Single Individuals

GGD-96-175 Published: Sep 03, 1996. Publicly Released: Sep 03, 1996.
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Pursuant to a congressional request, GAO provided information on certain income tax code provisions that result in marriage penalties or marriage bonuses, focusing on: (1) those income tax provisions that depend on taxpayers' marital status for their applicability; and (2) the number of taxpayers affected by marriage penalties or bonuses.

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