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What are the ownership requirements for filing a consolidated return?
Near-Sourcing
The practice of transferring a business operation or project closer to where it is consumed or where the product is sold, aiming to reduce transportation costs and time.
Intermodal Transportation
The movement of goods in one and the same loading unit or vehicle by successive modes of transport without handling the goods themselves in changing modes.
Contract Carrier
A transportation service provider for hire that enters into an agreement with specific customers to transport goods or passengers.
Push Strategy
A marketing approach where a company "pushes" its products to consumers through advertising and promotion strategies.
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