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Explain the requirements a group of corporations must meet in order to elect to file a consolidated return.
Vivid Dreams
Dreams that are highly detailed, realistic, and memorable, often with intense colors and imagery.
Non-REM Sleep
A period of sleep characterized by slower brain waves and less eye movement compared to REM sleep; it consists of multiple stages and is critical for memory consolidation and recovery.
REM Sleep
A stage of sleep characterized by rapid eye movements, more vivid dreams, and increased brain activity, thought to play important roles in learning and memory processes.
Postural Muscles
Muscles that are used to maintain posture and balance, particularly those in the back, neck, and abdomen.
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