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For disallowed losses on related-party transactions, who has the right of offset?
Chest Circumference
A measurement around the thorax or chest area, often used in medical assessments or to determine clothing sizes.
Measuring Tape
A flexible ruler used to measure size or distance, commonly made of cloth, plastic, or metal.
Head Circumference
A measurement around the largest part of the head, used in medical practice to assess brain growth and development, especially in infants and children.
Nearest Inch
A method of measurement rounding to the closest inch, used for precision in various measurement contexts.
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