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An S corporation's separately stated items generally are identical to those separately stated by
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Water Retention
The accumulation of excess fluids in the body tissues, often leading to swelling.
Nonparents
Individuals who do not have children, either by choice or circumstance.
Child-Free
Individuals or couples who choose not to have children.
Infertile
The inability to conceive a child after a year or more of regular sexual intercourse without the use of birth control.
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