REVENUE,TAXATION,CODE,DIVISION 2,TAXES,HEADING,PERSONAL INCOME TAX,CHAPTER 14,GENERAL RULES FOR,DETERMINING,CAPITAL GAINS,CHAPTER 1,SUBTITLE,INTERNAL REVENUE CODE,SHALL,APPLY,EXCEPT,EFFECTIVE,OCTOBER 6,SECTION 301,TITLE III,DIVISION,THE EMERGENCY,ECONOMIC STABILIZATION ACT OF,PUBLIC LAW 110 343,GAIN,LOSS,CERTAIN,PREFERRED STOCK,JANUARY 1,SECTION,PERCENT,SMALL BUSINESS,STOCK,REFERENCE,REFER TO,OCTOBER 3,THE CASE,TAXPAYER,SUBJECT TO,TAX,PENALTY,WITH RESPECT TO,INTEREST,ACCRUE,YEAR 3,LIABILITY,NOTWITHSTANDING,REQUIREMENTS,THE FRANCHISE,BOARD,ENTER,AGREEMENT,ACCEPT,FULL,PAYMENT,PERIOD,NOT TO EXCEED,FIVE YEARS,SUBDIVISION,TERM,MEANS,INCREASE,BEGINNING,AFTER JANUARY,EXTENT,THE AMENDMENTS,THE ACT,ADDING,SECTION 2,FOR ANY,REASON,INVALID,UNCONSTITUTIONAL,APPELLATE COURT,JURISDICTION,IMPLEMENTATION OF,HOLDING,COUPLED WITH,THE DECISION,CALIFORNIA COURT OF APPEAL,FRANK,FRANCHISE TAX,CAL APP,ANNOUNCED,NOTICE,DECEMBER 21 2012,C,AS OF,DATE,UNLESS,ENACTED,STATUTE,PROVISIONS,IDENTICAL,LAW,THE NATURAL,GAS,TRANSMISSION LINE,EXPLOSION,SEPTEMBER 9,SAN BRUNO CALIFORNIA,DISASTER,MEANING,APRIL 7,DEDUCTION,CAPITAL LOSS,SEPTEMBER 30,PROPERTY,THE TAXPAYER,ACQUISITION,THE SALE,WHICH THAT,DISPOSITION,DISPOSITIONS,DEPRECIATION,DEFINED,DO NOT,PRIOR,POLLUTION CONTROL,TRADEMARKS,INCOME,RENTAL,HOUSING,HISTORIC,STRUCTURES,DECEMBER 31,SUBSTITUTED,JULY 24,JANUARY 1 1970,THE DEFINITION OF,TAX EXEMPT,OBLIGATION,DEBT,SOLD,AMOUNT,GROSS INCOME,THE FEDERAL,TAX RETURN,THE DIFFERENCE,RETURN,RELIEF,ACT OF,EFFECTIVE DATE,ORIGINAL ISSUE DISCOUNT,ACCELERATION,CHANGES,TAKEN,ACCOUNT,AUGUST 20,LOANS,BELOW,MARKET,INTEREST RATES,EXCEPTION,CONTINUING CARE,CALENDAR YEARS,PASSIVE FOREIGN INVESTMENT,COMPANIES,OCTOBER 7,