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To be part of a Federal consolidated return,an entity cannot be ineligible to join an affiliated group.List three or more business entities that cannot be part of a Federal consolidated tax return group.
Ethnicity
A category of people who identify with each other based on common ancestral, social, cultural, or national experiences.
Gender
The characteristics of people as males and females.
Race
A classification of humans based on shared physical or social qualities into categories generally viewed as distinct within a given society.
Single-Parent Mothers
Mothers who are raising their children without the involvement of the children's other parent, due to various circumstances.
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