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Tax Lawyer, Vol. 54, No. 2THE TAX CONSEQUENCES OF MARRIAGE 329 329 TYING THE KNOT: THE TAX CONSEQUENCES OF MARRIAGE Angela V. Langlotz* I. INTRODUCTION Much has been written about the marriage penalty.1 The marriage penalty refers to the extra amount of income tax that a couple pays because their tax bill as a married couple is more than the combined amount they would have paid as single persons. This article highlights some of the economic deterrents to marriiag in the Code and offers some ideas...