The property rights of unmarried cohabitants in the USA

The rights of unmarried cohabitants in the USA are determined by the courts of each state. Until the early 1970s, most states gave unmarried cohabitants virtually no rights in the property of their partners. Since then the law has developed rapidly and inconsistently from state to state. This article discusses the principal approaches used to confer rights on unmarried cohabitants. It also discusses the special tax challenges faced by unmarried cohabitants when they transfer properties to each other.