REVENUE,TAXATION,CODE,DIVISION 2,TAXES,HEADING,PERSONAL INCOME TAX,CHAPTER,COMPUTATION,TAXABLE INCOME,ARTICLE,GROSS INCOME,PART II,CHAPTER 1,SUBTITLE,INTERNAL REVENUE CODE,SHALL,APPLY,EXCEPT,EFFECTIVE,OCTOBER 6,SECTION,UNEMPLOYMENT COMPENSATION,OCTOBER 10,ANNUITIES,CERTAIN,INSURANCE CONTRACTS,THE AMENDMENTS,RULES,PUBLIC LAW,TRANSACTIONS,FEDERAL,REPEAL,SPECIAL,RULE,EMPLOYEES,WHOSE,ANNUITY,DATE,DECEMBER 31,THE ELECTION,THE TAXPAYER,JULY 1,JANUARY 1,AMOUNT,INDIVIDUAL RETIREMENT ACCOUNT,EMPLOYEE,TRUST,REDUCED,EQUAL TO,YEAR 2,BASIS,ACCOUNT,INDIVIDUAL RETIREMENT ACCOUNTS,PENSIONS,PLANS,SELF EMPLOYED,INDIVIDUALS,ADJUSTMENT,REDUCTIONS,PROVISION,PRIOR,C,PARAGRAPH,TAX IMPOSED,ACCORDANCE,INCOME TAX,RATE,PERCENT,LIEU,THE CASE,SIMPLE,RETIREMENT,THE EXCEPTIONS,IMMEDIATELY,FOLLOW,THE FEDERAL,PENSION PROTECTION ACT OF 2006,NOTICE,QUALIFIED RETIREMENT PLAN,TAX,PATRONAGE,FARMERS,COOPERATIVE,WHETHER,PAID IN CAPITAL,STOCK,REVOLVING FUND,RETAIN,INDEBTEDNESS,LETTERS,ADVICE,MANNER,THE DOLLAR,INCOME,TAXPAYER,EXERCISES,SUBDIVISION,THE FACE,THE YEAR,DISCLOSED,THE RETURN,FOR ANY,THE METHOD,COMPUTING,WITH RESPECT TO,UNLESS,THE FRANCHISE,BOARD,CHANGE,METHOD,AUTHORIZED,STATUTORY,PERIOD,ASSESSMENT,DEFICIENCY,EXPIRE,EXPIRATION,REGULATION,REALIZATION,GAIN,NOTWITHSTANDING,PROVISIONS,LAW,RULE OF LAW,PREVENT,JUNE 16,SOCIAL SECURITY,TIER 1,RAILROAD,BENEFITS,TIER,SICK PAY,THE RAILROAD,UNEMPLOYMENT INSURANCE ACT,SUBCHAPTER S,SHAREHOLDERS,PART 11,SECTION 230,LIMITED LIABILITY COMPANY,CLASSIFIED,PARTNERSHIP FOR,CALIFORNIA,PERSON,MEMBERSHIP,ECONOMIC INTEREST,SEPTEMBER 30,REGULATED,INVESTMENT,COMPANIES,REAL ESTATE INVESTMENT TRUSTS,INTEREST,CAPITAL GAINS,PHRASE,SENTENCE,SUBSECTION,BEGINNING,AFTER JANUARY,TAX INCENTIVES,MERCHANT MARINE,CAPITAL CONSTRUCTION,FUNDS,REFERENCE,PERCENTAGE,REFER TO,APPEARS,SECTION 1 OF THE INTERNAL,THE LAST SENTENCE,OCTOBER 3,CASH,PARKING,CASH OUT,PROGRAM,PURPOSE,