35
Promoting the goods and services of others in the field of tax return preparation and tax return preparation assistance; provision of information relating to the preparation of tax returns; provision of information about goods and services provided by others in the field of tax return preparation and tax return preparation assistance; providing assistance in the preparation of tax returns; providing on-line facilities for the filing of tax returns
36
On-line tax services, namely, promoting the goods and services of others by providing a web site at which users can link to tax links; promoting the goods and services of others in the field of tax return preparation and tax return preparation assistance; provision of information about goods and services provided by others in the field of tax return preparation and tax return preparation assistance; provision of information relating to the preparation of tax returns; providing assistance in the preparation of tax returns; providing on-line facilities for the filing of tax returns
38
Provision of access to the internet; provision of access to electronic sites