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Should sales or receipts of owned or controlled companies be included in sales/shipments/receipts/revenue (Item 4)?

April 26, 2017companies controlled included receipts revenue sales shipments

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Should sales or receipts of owned or controlled companies be included in sales/shipments/receipts/revenue (Item 4)?

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Only report revenue, such as interest and dividends, of this establishment. Sales, receipts or revenue of subsidiary, affiliated, or controlled companies should not be reported on this form.