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From: Webster's Revised Unabridged Dictionary (1913)

 In·cest n.  The crime of cohabitation or sexual intercourse between persons related within the degrees wherein marriage is prohibited by law; broadly, sexual relations between closely related persons, usually taken as first cousins or closer.
 Spiritual incest. Eccl. Law (a) The crime of cohabitation committed between persons who have a spiritual alliance by means of baptism or confirmation. (b) The act of a vicar, or other beneficiary, who holds two benefices, the one depending on the collation of the other.