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The information contained in this site is provided for informational purposes only, and should not be construed as legal advice on any subject matter. No recipients of content from this site, clients or otherwise, should act or refrain from acting on the basis of any content included in the site without taking into account or seeking appropriate tax advice on the particular facts and circumstances at issue for their financial situation. The content of this course contains general information and may not reflect current legal developments, verdicts or settlements.
TO ENSURE COMPLIANCE WITH INTERNAL REVENUE SERVICE CIRCULAR 230, ANY U.S. FEDERAL TAX ADVICE CONTAINED IN THIS WEB SITE IS NOT INTENDED OR WRITTEN TO BE USED, AND CANNOT BE USED, FOR THE PURPOSE OF (1) AVOIDING PENALTIES UNDER THE INTERNAL REVENUE CODE OR (2) PROMOTING, MARKETING OR RECOMMENDING TO ANOTHER PARTY ANY TAX-RELATED MATTER[S] ADDRESSED HEREIN.
Tax Tips for Authors