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A Federal consolidated tax return group can apply the "relative taxable income" method as a means to apportion the tax liabilities of the members among the affiliates.
Cultural Group
A collection of individuals who share common cultural traits, such as language, customs, and traditions, distinguishing them from other groups.
Shared Traditions
Practices or beliefs passed down within a community or group that reinforce a collective identity.
Cultural Background
The background of a person or group defined by shared social practices, languages, customs, beliefs, and values.
Cultural Group
A collection of individuals who share common values, traditions, or behaviors based on ethnicity, religion, or societal norms.
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