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T Corp Owns Several Subsidiaries That Are Eligible for Inclusion on on a Consolidated

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T Corp. owns several subsidiaries that are eligible for inclusion on a consolidated income tax return, but T Corp. decided that each company in the group will file a separate return. Under what conditions would there be minimal advantage in filing a consolidated income tax return?


Definitions:

Erectile Disorder

Erectile Disorder is a sexual dysfunction characterized by the consistent inability to maintain an erection sufficient for satisfactory sexual activity.

Sexually Explicit Material

Content that shows sexual acts or arousal intended to stimulate erotic rather than aesthetic or emotional feelings.

Desensitization

A process through which an individual becomes less responsive or sensitive to a stimulus after repeated exposure.

Sexual Arousal

The physiological and psychological process of becoming sexually stimulated.

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