Disclaimer
The materials in this web site have been prepared for general informational purposes only. They only include a rough generalization of certain tax law that was current when these materials were written in March of 1999. This is not intended as a thorough analysis of tax law for every taxpayer's situation. These materials are not intended to provide legal advice and further research is necessary to reflect the most current legal developments on your specific case.
Transmission of the information in this web site is not intended to create, and receipt does not constitute, an attorney-client relationship. Internet subscribers and online readers should not rely upon the transmission of an e-mail message to this firm through this web site to create an attorney-client relationship. An attorney-client relationship exists only after both parties sign an attorney's fee agreement and the requested legal retainer is paid to this tax law firm. Internet subscribers and online readers should not act upon any information in this web site without first consulting legal counsel of their own directly. The information in this web site is not provided in the course of an attorney-client relationship and is not intended to constitute legal advice or to substitute for obtaining legal advice from an attorney licensed in California.