REVENUE,TAXATION,CODE,DIVISION 2,TAXES,HEADING,PART 11,CORPORATION TAX,LAW,CHAPTER,TAX,SHAREHOLDERS,CH 113,SUBCHAPTER S,CHAPTER 1,SUBTITLE,INTERNAL REVENUE CODE,SHALL,APPLY,EXCEPT,EFFECTIVE,JANUARY 1,SECTION,CERTAIN,WHOLLY OWNED SUBSIDIARIES,AMOUNT,EQUAL TO,PARAGRAPH,SUBDIVISION,SUBSIDIARY,THE LAWS,STATE,TRANSACT,BUSINESS,DIVISION 1,TITLE 1,C,SUBJECT TO,TAX IMPOSED,DATE,INCORPORATION,COMMENCEMENT,EFFECTIVE DATE,DISSOLUTION,WITHDRAWAL,THE CORPORATION,CEASES,TO DO,LIEU,REFERENCES,REFERENCE,ASSETS,LIABILITIES,LIABILITY,INCOME,DEDUCTION,CREDIT,THE CASE,CORPORATION,REQUIREMENTS,ADDITION,VALID,ELECTION,FEDERAL,INCOME TAX,SECTION 230,UNLESS,THE ELECTION,ORGANIZATIONS,SECTION 501,TRUSTS,ELIGIBLE,PROVISIONS,TRUSTEE,SMALL BUSINESS,TRUST,YEAR OF,THE TRUST,WHICH THAT,CONSENT,THE FRANCHISE,BOARD,WHETHER,REPORT,CASES,DETERMINES,REPORTED,LOSS,GROUP,OWNED,MEANING,MEMBER,EVASION OF TAX,PRICE,METHOD,REGULATIONS,CANNOT,UNITARY COMBINATION,ARTICLE 1,THE MEMBERS,THE GROUP,APPLICATION,AFFECT,THE TREATMENT,TERMINATION,FEDERAL ELECTION,SIMULTANEOUSLY,TERMINATE,ELECTION FOR,REVOCATION,MANNER,THE LAST,FILING,SHORT YEAR,DETERMINED,ACCORDANCE,CHAPTER 13,CIRCUMSTANCES,INVESTMENT,PERCENT,GROSS,EARNINGS,TERMINATED,AUTHORITY,ELECTIONS,TIMELY,BEGINNING,AFTER JANUARY,WITH RESPECT TO,NOTWITHSTANDING,FOR ANY,QUALIFY,THE FEDERAL,FORM 2553,FILED,SHOULD,FOR EACH,THE INTERNAL REVENUE SERVICE,AUTOMATIC,RELIEF,FULL,COMPLIANCE,REVENUE PROCEDURE,NOTIFICATION,ACCEPTANCE,REQUEST,INVALID,CONTINUE,RATE,RATHER,FINANCIAL,MINIMUM,FRANCHISE TAX,OR 244,NET OPERATING LOSS,PERIODS,DENIAL,DO NOT,ITEM,PASS,THRU,LIMITATIONS ON,EXTENT,FULLY,THE NET,SHAREHOLDER,ENTIRE,COMPUTING,COMPUTE,DEPRECIATION,AT RISK,ACTIVITY,CREDITS,MATERIAL,PARTICIPATION,PERSONAL SERVICE CORPORATIONS,ADJUSTED GROSS INCOME,NET INCOME,MODIFICATIONS,CONTRIBUTIONS,BAD DEBTS,RECAPTURE,LIFO,BENEFITS,REFER TO,THE DEFINITION OF,ESTATE,THE END,YEAR B,EXCEED,BASIS,STOCK,DEBT,ADJUSTED BASIS,REASON,POST,PERIOD,INCREASE,THE DAY,THE POST,RULES,SIMILAR,THE RULES,REDUCE,CLAIMED,LIMITED,TOTAL,FORWARD,REDUCTIONS,DENIED,THIRDS,PRIOR,REDUCED,PARAGRAPHS,REDUCTION,SPECIAL,USED TO,THE LOSS,PASSIVE INCOME,CASE,INHERITED,DYING,DECEMBER 31,SUBDIVISIONS,PURCHASES,ASSET,ACQUISITIONS,OR 230,TRANSACTION,PARTNERSHIP,BE TO,SEPTEMBER 25,FEBRUARY 19,CALIFORNIA,SOURCES,COORDINATION,LAST,ENACTMENT,CHAPTER 35,STATUTES,THE AMENDMENTS,THE ACT,ADDING,NOTE,PART D,TERM,MEAN,DETERMINING,CLOSE,DIVIDEND,PAID,YEAR 2,THE EVENT,ENTITLED,THE DIFFERENCE,MUST,90 DAYS,PURPOSE,MEANS,CLOSING,AGREEMENT,ASSESSMENT,EXECUTION,CLAIM,120 DAYS,THE COLLECTION,COLLECTION,THE CLAIM,ACTED,THE RUNNING,STATUTE OF LIMITATIONS,THE MAKING OF,SUSPENDED,DEFINED,DECISION,THE STATE,EQUALIZATION,ARTICLE,DISPOSITION,OCTOBER 3,
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