CIA - Legal Disclaimers
LEGAL DISCLAIMER

This website is designed to provide accurate and authoritative information with regard to the subject matter covered. It is written with the understanding that the publisher is not engaged in rendering legal, accounting or other professional services. If legal advice or other expert assistance is required, the services of a competent professional should be sought. Certain percentage limitations exist with respect to the deductibility of gifts for income tax purposes. These limitations should be discussed with your tax advisor.