Examlex
The consolidated tax return regulations use "SRLY" limitations with respect to losses of a subsidiary that can be deducted on the consolidated return. Describe the various SRLY rules that might apply to a consolidated group member's losses.
Québec
A province in eastern Canada, known for its predominantly French-speaking population and unique cultural heritage.
Air Mass
A volume of air defined by its temperature and water vapor content that moves across large areas of the Earth's surface.
Surface
The outermost layer or boundary of an object or material which is in direct contact with the surrounding environment.
Hot And Dry
Describes climates or conditions with high temperatures and low precipitation, typical of deserts or arid regions.
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