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WebMay 1, 2016 · 20% U.S. Apportionment Factor If a foreign corporation does not have any ECI, it may still be included in the water's - edge combined report if its U.S. apportionment percentage is 20% or more (Cal. Code Regs. tit. 18, §25110 (d) (2) (B)). Cal. Rev. & Tax. Webfindings revealed three major themes: 1) inclusion for some students with special needs, as long as their disabilities are not severe; 2) social and learning benefits of inclusion; and3) successful inclusion requires leadership and support. Recommendations for teacher preparation and program implementation are provided. floworb
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