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President's Rule
Consolidated Income Tax Return
A single income tax return filed by a parent company and its subsidiaries, combining their tax liabilities into one form.
Intra-entity Transfers
Financial or physical transactions conducted internally within a corporation, involving the exchange of resources or assets between departments or subsidiaries.
Voting Stock
Shares of stock that grant the shareholder voting rights in a corporation, typically in matters like electing the board of directors.
Foreign Corporation
A corporation that is incorporated under the laws of a different country from the one in which it primarily operates.
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