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A foreign key must exist in both tables that have a relationship.
Shareholder
An individual or institution that owns a share of a company's stock, making them a partial owner of the company.
Net Capital Loss
Occurs when total capital losses exceed total capital gains in a tax year, with limitations on its deduction against other types of income.
C Corporations
A type of corporation subject to corporate income tax, with profits distributed to shareholders as dividends.
Report
A written or spoken account of something that has been observed, heard, done, or investigated.
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