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RP, Inc. owns 59 percent of QVs voting stock. RPs board of directors elects the majority of the members of QVs board of directors and

RP, Inc. owns 59 percent of QVs voting stock. RPs board of directors elects the majority of the members of QVs board of directors and thereby controls QVs management. Are RP and QV an affiliated group eligible to file a consolidated corporate tax return

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