Is a civil union recognized by the IRS?

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Are there any age requirements for entering into a civil union?
Are there special considerations for same-sex couples in a civil union?
Is a civil union recognized for state income tax purposes?
Are there any requirements for proving a civil union in court?
Are civil unions recognized in the insurance industry?
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What is the legal process for dissolving a civil union?
How is a civil union different from marriage?
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