Question: A disclaimer that written advice cannot be relied on: A . Is necessary if the advice relates to tax shelters. B . Is unnecessary and

A disclaimer that written advice cannot be relied on:
A.
Is necessary if the advice relates to tax shelters.
B.
Is unnecessary and should not be used.
C.
Is necessary if the advice relates to a tax shelter lawfully exempt from the securities laws of the United States.
D.
Is effective if the advice concerns tax exemption.

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