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Information
The information provided by this web site is only intended to be general summary of information to the public. It is not intended to take the place of either the written law or regulations. Tax law changes frequently and tax strategies must be individually designed for specific persons or companies. Before using any of the information supplied on this site, please consult your professional tax advisor.

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IRS Circular 230 Disclosure:
To ensure compliance with requirements imposed by the IRS, Riley Business Services informs you that any U.S. federal tax advice contained within this website is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.