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which taxpayers are considered married for federal tax purposes? 1. Ed and Sheila live I Nebraska, they have the capacity to marry, intend to marry,

which taxpayers are considered married for federal tax purposes? 1. Ed and Sheila live I Nebraska, they have the capacity to marry, intend to marry, and hold themselves out to be married. 4. Sue and Ann had a wedding ceremony in Maryland and live in New York

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