Realtor Expense - Is it a Gift?

In the OP, would the first sentence benefit if it were to have a comma before the word "to" near the end, as this:
"After a sale, realtor will send customer a gift basket, flowers, or something similar, to their new home."
Without the comma, it seems like the gift might be expected somehow to resemble the new home...

In IRC Section 7701(a)(1), is the word "a" extraneous before the word "trust," and would the Oxford serial comma people like to have had a comma between "company" and "or"?

Nilodop
I'm substituting Sierra Nevada Pale Ale. I think any upgrade we wish to make is 100% OK.

"I'm substituting Sierra Nevada Pale Ale."
Extensive research, some blind and some double-blind, has established at least temporarily that after three beers, it doesn't matter what the next three are, the drinker can't tell whether they're the same brand or different, as long as they're cold enough and the color isn't seen by the drinker.
I say "at least temporarily" so that no one will think that the research has ended yet....

Nilodop
I'm substituting Sierra Nevada Pale Ale. I think any upgrade we wish to make is 100% OK.

I as sucking on one of those as I am reading this!

Many years ago when I was still looking for additional clients I gave several of my current clients the gift of a one year subscription to Angie's list (cost about $25 at that time) with the suggestion that they might like to file a review of my services on the Angie's list site. That was a stroke of genius on my part. Gifts that result in priceless advertising.

Sierra Nevada Pale Ale Sierra Nevada Brewing Co. 5.6
Pabst Blue Ribbon Pabst Brewing Co. 5.0
Red Stripe Desnoes & Geddes 4.7

http://www.alcoholcontents.com/beer/

Bourbon, 40+.......

Boy, this thread sure went off the deep end,

But in a good way.

In answer to bourbon,

Schorsch Bock 43 Schorschbrau 43

Well there were a lot of "thoughts" on this I see! Thanks for your feedback!

But in a good way.

In answer to bourbon,

Schorsch Bock 43 Schorschbrau 43

Bavarian.....I think I tried it when I was in Germany last summer. Touché!