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What happens when crime reduction programs produce a short-term positive effect, but benefits dissipate as criminals adjust to new conditions?
Intra-entity Transfers
Transactions involving the transfer of goods, services, or resources within the same legal entity.
Deferred Intra-entity Gross Profits
Profits resulting from intra-entity transactions that are not immediately recognized for accounting purposes but deferred to future periods.
Separate Income Tax Returns
Tax documents filed by individuals or entities separately, as opposed to joint or consolidated filings.
Separate Return Method
A tax filing strategy used by businesses operating in multiple states or countries, where each entity files its own tax return rather than a consolidated return for the entire group.
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