We don't collect information about visitors to our site (except on a
use of our message board. If you send us email, or
place your email address in a message on our message board, we may use
your email address to contact you but we won't make your email address
available to others. (Of course, we can't prevent others from
"harvesting" email addresses from our message board, if you
choose to place it there.)
No Professional Advice
This web site provides information, not professional advice. Here's the official
version of this disclaimer:
This web site is a publication of Fairmark Press Inc. It is designed to provide
accurate and authoritative information in regard to the subject matter covered. In
publishing this web site, neither the author nor the publisher is engaged in rendering
legal, accounting, or other professional service. If legal advice or other expert
assistance is required, the services of a competent professional should be sought.
We had to simplify things.
Tax law is complicated. It's impossible to describe every rule or exception that may apply
to every person. To help move things along, we've generally assumed the following:
- You're a living, breathing person, and not a
corporation, partnership, trust or other entity.
- You're a citizen of the United States, or
considered a resident of the United States for tax purposes.
- You don't usually pay alternative minimum tax.
- Except when we talk about trader taxation in our Tax
Guide for Traders, we assume that in connection with your financial
you're considered an investor, and not a trader or a dealer.
Federal tax info only.
Except where indicated, we don't describe rules for taxes other than United States federal
income tax. Rules of state, local and foreign (non-United States) taxation, as well as
rules of United States federal taxes other than the income tax, may be of importance.
No investment advice.
In addition, except where indicated, we don't describe non-tax considerations such as
appropriate investment strategies. We may point out favorable tax consequences of
transactions without describing important non-tax reasons for caution in pursuing
We try to keep up.
The tax law changes constantly. Neither the author nor the publisher undertakes any
responsibility to amend this web site to reflect changes in the law.
Trademarks and Copyrights
All material © Copyright 1997-2007, Kaye A. Thomas. All rights reserved. This material
is for personal use only. Republication and dissemination, including posting to news
groups (other than brief quotations with appropriate attribution), is expressly prohibited
without prior written consent.
The Fairmark Press logo, "fairmark.com" and "The Internet's Plain Language Tax Guide" are
trademarks of Fairmark Press Inc.
We welcome comments and questions, but can't promise to answer questions concerning
tax laws or their application to particular situations. For more on our email policies,
see Contact Fairmark Press.