Examlex
The index of the last item in a list is the length of the list.
Consolidated Income Tax Return
A consolidated income tax return is filed by a corporate group that combines the tax liabilities and incomes of all the entities within the group, allowing them to file as a single entity.
Intra-entity Transfers
Transactions of goods, services, or resources between divisions, departments, or affiliates within the same legal entity.
Voting Stock
Shares that give the holder the right to vote on company matters, such as electing the board of directors or other corporate policies.
Foreign Corporation
A company that is incorporated in a country other than the one in which it is doing business.
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