The yellow paper equation 131 defines the "is-kin" property. Currently this is not correctly implemented, in the AccumulateRewards function at https://github.com/ethereum/go-ethereum/blob/develop/core/block_processor.go#L280
Specifically, it must check that the uncle hash is not one of the ancestors.
Also: the AccumulateRewards function accepts uncles which are siblings - share the same parent hash as the current block.