Disclaimer

While GCSG & A uses reasonable efforts to include accurate and up to date information, GCSG makes no warranties or representations as to the accuracy of the Content and assumes no liability or responsibility for any error or omission in the Content.

The information contained herein is not a substitute for tax and legal advice and is provided for informational purposes only. This document was prepared for educational purposes only. It does not constitute tax, legal, or other advice.

We assume no responsibility with respect to assessing or advising the reader as to tax, legal or other consequences arising from the reader's particular situation.

This document is not intended or written to be used, and it cannot be used by the taxpayer for the purpose of avoiding any penalties that may be imposed by any governmental taxing authority or agency. Persons wishing to invest in U.S. real estate should seek professional tax advice for their situation.