This information is revised as of December 3, 2012, unless otherwise indicated. Be aware that some laws have been amended in past years that could result in different answers and that new legislation may result in different answers in the future. These questions and answers address general situations and should be used only as a guide. Since your particular facts and circumstances may result in a different answer, you should not rely on this information as a substitute for obtaining professional advice and researching tax law.
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