These Terms of Use govern access to and use of OwenArnoff.com, including articles, white papers, practitioner resources, checklists, workpapers, reference materials and downloadable files.
Educational and professional purpose
The site is intended primarily for tax education, practitioner research, professional development and tax-planning analysis. Use of the site does not create a professional engagement.
Ownership
Unless otherwise stated, original site content is protected by copyright and other applicable intellectual-property law. © 2026 ARNCO DEVELOPMENT LLC. All rights reserved. Developed by Owen S. Arnoff, EA, NTPI Fellow.
Permitted practitioner use
Practitioners may generally read, download and use resources internally for professional education and taxpayer-specific analysis; complete or adapt a workpaper for an engagement; retain completed workpapers in the file; and share materials within the same professional firm for internal use.
Prohibited use
Without written permission, users may not republish substantial site content, redistribute the resource library, resell or sublicense materials, remove attribution, package resources into a competing commercial course or product, or systematically extract protected content into a competing software, AI, education or knowledge product.
Automated access
Normal search-engine indexing and ordinary linking are welcome. Excessive scraping, attempts to bypass controls, or systematic extraction of protected materials may be restricted.
Accuracy and reliance
Tax law and facts change. Users remain responsible for verifying current authority, applying professional judgment, obtaining appropriate specialist advice and determining whether a strategy is suitable.
Third-party links and materials
Third-party content, publication images, government materials and trademarks remain subject to their own ownership and use rules. A link does not constitute a blanket endorsement.
Resource versions
Resources may be revised as law and professional practice change. Check the current site version before relying on a previously downloaded resource.
Legal review
Governing-law, venue, dispute-resolution, severability and other formal contractual provisions should be finalized by qualified legal counsel before broad public launch.