REVENUE,TAXATION,CODE,DIVISION 2,TAXES,HEADING,PART 11,CORPORATION TAX,LAW,CHAPTER,NET INCOME,ARTICLE 1,MEANS,GROSS INCOME,SECTION,LESS,ARTICLE,INTERNAL REVENUE CODE,TRADE,BUSINESS,SHALL,APPLY,EXCEPT,REFERENCES,REFER TO,EFFECTIVE,JANUARY 1,THE PEOPLE OF THE STATE OF,CALIFORNIA,DESIRE,PROMOTE,TAX,EQUITY,CITIZENS,CONFORM,THE PUBLIC,POLICY,NONDISCRIMINATION,LEGISLATURE,REASONS,NO OTHER,PURPOSE,DEDUCTION,TAXPAYER,WITH RESPECT TO,EXPENDITURES,PAYMENTS,CLUB,MEMBERSHIP,BASIS,ANCESTRY,CHARACTERISTIC,DEFINED,THE GOVERNMENT,GENETIC INFORMATION,SUBDIVISION,HOLDING,ALCOHOLIC,LICENSE,DIVISION,SECTION 230,THE BUSINESS,RECEIPT,PRINTED,STATEMENT,STATE INCOME TAX,FRANCHISE TAX,C,DEDUCTIBLE,LIMITED,DUES,FOOD AND BEVERAGE,THE CLUB,SALARY,OFFICERS,EMPLOYEES,FOR ANY,EMPLOYER,CONTRIBUTION,MEDICAL SAVINGS ACCOUNT,MEDICAL SAVINGS ACCOUNTS,PAID,ADDITION,ORDINARY,NECESSARY,EXPENSE,CARRYING ON,INVOLVED,SUBSIDIZING,COMMUTING,VANPOOLS,IN PRIVATE,COMMUTER,BUSES,MONTHLY,TRANSIT,USE BY,DEPENDENTS,ELEMENTARY AND SECONDARY,SCHOOL,STUDENTS,SUBSCRIPTION,CARPOOL,THE CASE,OFFERS,FREE PARKING,OFFERING,CASH EQUIVALENT,DO NOT,PARKING,CASH OUT,PROGRAM,FREE,PREFERENTIAL,VEHICLE,FACILITY,IMPROVEMENTS,ENCOURAGE,HOMES,BICYCLES,WALK,CONSTRUCTION OF,BUS SHELTERS,INSTALLATION,BICYCLE,RELATED,SHOWERS,LOCKER ROOMS,PARKING LOT,MODIFICATIONS,THE COST,DEPRECIATION DEDUCTION,NOTWITHSTANDING,MONTH,PERIOD 9,COMPANY,BUS SERVICE,TRANSPORTATION,EMPLOYERS,THE CAPITAL,COSTS,SERVICE,ELIGIBLE,EXTENT,THE TRANSPORTATION,REIMBURSEMENT,THE ABSENCE,INCENTIVE PROGRAM,SECTION B,WHOM,PERFORMED,SUBJECT TO,PRIVATE,PUBLIC EDUCATIONAL,INSTITUTION,HIGHER,LEVEL,EMPLOYEE,EIGHT HOURS,WEEK,REMUNERATION,STUDENT,PARAGRAPH,FULL TIME,COLLEGE,UNIVERSITY,POSTSECONDARY,EDUCATIONAL INSTITUTION,LIVES,APART,THE PROPERTY,DESIGNATED,THE EMPLOYMENT,SITE,TRAVELS,HIS OR HER,EMPLOYMENT SITE,REGULAR,DAILY,ALONE,COOPERATION,INCENTIVES,THE HOME,WORK,COMMUTE,TRIP,MODE,OCCUPANT,MOTOR VEHICLE,BUS,HIGHWAY,SEVEN,PERSONS,PERCENT,MILEAGE,TRANSPORTING,ACQUIRED,THE TAXPAYER,DATE,ENACTMENT,LEGISLATION,VANPOOL,SEATING,CARRY,ADULT,TRANSIT PASS,BULK,PURCHASE,WHETHER,RATE,THE BASE,FARE,THE GENERAL,PUBLIC,FERRIES,SEATING CAPACITY,TYPE OF SERVICE,CONTRACT,TAXI,OPERATOR,GROUP,SUBSCRIBERS,FARE BASIS,FIXED,ROUTE,SCHEDULE,MEET,NEEDS,THE DRIVER,TERM,LESS THAN,ADULTS,PASSENGERS,ELECTION,RETURN,THE VEHICLE,IN SERVICE,MAY 8,BEGINNING,AFTER JANUARY,AMOUNT,FINE,PENALTY,PROFESSIONAL SPORTS,FRANCHISE,THE PROFESSIONAL,SPORTS LEAGUE,SEPTEMBER 29,INTEREST,INCOME,DERIVED,SOURCES,STATE,DETERMINED,OR 251,EQUAL TO,APPORTIONMENT,FORMULA,PLUS,THE BALANCE,DIVIDEND,SENTENCE,OFFSET,FORMULA C,FOREIGN INVESTMENTS,PERCENTAGE,USED TO,DETERMINE,PUBLIC LAW,EFFECTIVE DATE,CERTAIN,PERSON,ALL MEMBERS,REPORT,FILED,ACCORDANCE,ISSUER,ORIGINAL ISSUE DISCOUNT,BOND,DEBT,OBLIGATION,SOLD,THE FEDERAL,TAX RETURN,THE DIFFERENCE,DECEMBER 31,PROVISIONS,HIGH YIELD,THE AMENDMENTS,SECTION 132,REVENUE RECONCILIATION ACT OF,MODIFICATION,LICENSES,THE STATE,MEASURED,THE AUTHORITY,THE GOVERNMENT OF THE UNITED,FOREIGN,COUNTRY,TERRITORY,COUNTY SCHOOL,DISTRICT MUNICIPALITY,LOCAL,BENEFITS,KIND,INCREASE,VALUE,ALLOWANCE,SO MUCH,MAINTENANCE,CHARGES,IRRIGATION,WATER,DISTRICT,PAYMENT,PRINCIPAL,IMPROVEMENT,BONDS,GENERAL,ASSESSMENT,LANDS,THE DISTRICT,DISTINGUISHED,SPECIAL ASSESSMENT,AREA,FEDERAL,STAMP,PREVENT,SALES,ACTIVITY,PRODUCTION,USE TAX,CREDIT,CLAIMED,CONNECTION,ACQUISITION,DISPOSITION,PROPERTY,REDUCTION,AMOUNT REALIZED,MEASURE,SUBSECTION,THE PATIENT PROTECTION,AFFORDABLE CARE ACT,SEPTEMBER 30,REAL PROPERTY,TAX YEAR,THE REAL,PROPERTY TAX,THAT PART,THE YEAR,ENDS,ON THE DAY BEFORE,THE SALE,TAX IMPOSED,THE SELLER,BEGINS,CORPORATION,REASON,METHOD,ACCOUNTING,UNLESS,THE OTHER,PARTY,THE LAW,IMPOSING,THE CORPORATION,NEITHER,THE PARTY,LIEN,YEAR 2,BANK,ACCRUAL METHOD OF ACCOUNTING,ACCRUAL,BAD DEBTS,SAVINGS AND LOAN ASSOCIATION,FINANCIAL,SECURITIES,FINANCIAL INSTITUTIONS,LIMITATIONS ON,BANKS,WATERS EDGE,DISASTER,APPRAISAL,LOAN,FEDERAL FUNDS,LOAN GUARANTEE,GOVERNMENT,BE USED TO,LOSS,OR 2,REGULATIONS,GUIDANCE,THE SECRETARY,THE TREASURY,AUGUST 5,CH 7,MARCH 14,DISASTERS,FOREST FIRE,CASUALTY,IN CALIFORNIA,STORM,FLOODING,SUSTAINED,EARTHQUAKE,AFTERSHOCK,OCTOBER 1989,FIRE,OAKLAND,BERKELEY FIRE,COUNTY,HUMBOLDT,RIOTS,ARSON,EARTHQUAKES,COUNTY OF SAN BERNARDINO,THE FOUNTAIN,COUNTY OF SHASTA,FIRES,COUNTIES,CALAVERAS,TRINITY,IN AUGUST,ALPINE,CONTRA COSTA,IMPERIAL,LASSEN,LOS ANGELES,MADERA,MENDOCINO,MODOC,MONTEREY,NAPA,ORANGE,RIVERSIDE SAN BERNARDINO,SAN DIEGO,SANTA BARBARA,SIERRA,SONOMA,TEHAMA,TULARE,CITY OF,FILLMORE IN,VENTURA,THE EARTHQUAKE,AFTERSHOCKS,COUNTY OF SAN LUIS OBISPO,STORMS,DECLARATION,FREEZE,WINTER,THE FREEZE,IN SEPTEMBER,GOVERNORS,PROCLAMATION OF,STATE OF EMERGENCY,COUNTY OF NAPA,THE MIDDLE,RIVER,LEVEE,BREAK IN,SAN JOAQUIN COUNTY,FLOODS,MUDFLOWS,DEBRIS FLOWS,SAN LUIS OBISPO,THE SAN,SIMEON,CASUALTIES,WILDFIRES,SHASTA COUNTY,AUGUST 11,KERN,SLIDES,ALAMEDA,AMADOR,BUTTE,EL DORADO,KINGS,LAKE,MARIN,MARIPOSA,MERCED,NEVADA,PLACER,SACRAMENTO,SAN JOAQUIN,MATEO,SANTA CRUZ,SHASTA,SOLANO,STANISLAUS,YOL