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Which Entities May Elect a Fiscal Year? Discuss How Certain

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Which entities may elect a fiscal year? Discuss how certain tax entities may circumvent the requirement of using a calendar year.


Definitions:

Intellectual Property

A category of property that includes intangible creations of the human intellect, such as inventions, literary and artistic works, designs, and symbols, names, and images used in commerce.

Copyright

A legal right granted to creators for the protection of their original works from unauthorized use or distribution.

Intellectual Property

Pertains to creations of the mind, such as inventions; literary and artistic works; designs; and symbols, names, and images used in commerce.

Technical Giants

Large and influential companies that lead in the development and manufacturing of technology products and services.

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