NOTE:  This website represents a general overview of tax developments and should not be relied upon without an independent, professional analysis of how any of these provisions may apply to a specific situation.  This information is not a substitute for a personal consultation with a CPA.

DISCLAIMER:  This advice is not intended or written to be used, and cannot be used by the reader, for the purpose of (i) avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions or (ii) promoting, marketing, or recommending to another party any transaction or matter addressed herein.