When writing a legal publication, American lawyers are trained to support each sentence they write with footnotes and citations to cases, statutes, and law review articles. We have chosen not to include footnotes and citations because this Guide is not research source. It is a practical guide which introduces U.S. business and commercial laws to non-U.S. attorneys, accountants, and business persons. We present the information in a simple and comprehensible format and style. Nothing in this publication is, nor intended to be, a substitute for the actual case law, statutes, and regulations.