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*IRS Circular 230 Disclosure. To ensure compliance with U.S. Treasury Regulations governing tax practice, we inform you that any U.S. tax advice contained in this communication (including attachments) was not intended or written to be used, and cannot be used, by the recipient for the purpose of (i) avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions or (ii) used in the promotion, marketing or recommending to another party of any transaction or matter addressed herein.
 
Rueff CPA

Rueff CPA

Rueff CPA
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