REVENUE,TAXATION,CODE,DIVISION 2,TAXES,HEADING,PART 11,CORPORATION TAX,LAW,CHAPTER,NET INCOME,ARTICLE,SPECIAL,ADDITION,ARTICLE 1,SECTION,SHALL,COMPUTING,TAXABLE INCOME,THE DIVIDENDS,INCOME,MEASURE,THE TAXPAYER,THE CASE,DIVIDEND,SUBDIVISION,PERCENT,OWNED,CORPORATION,LESS THAN,C,TERM,MEANS,STOCK,VOTE,VALUE,SENTENCE,INTERNAL REVENUE CODE,TAKEN,ACCOUNT,DEDUCTION,RESPECT,SHARE OF STOCK,45 DAYS,LESS,PERIOD,BEGINNING,DATE,SHARE,WITH RESPECT TO,EXTENT,OBLIGATION,WHETHER,SHORT SALE,RELATED,PAYMENTS,POSITIONS,SIMILAR,PROPERTY,PREFERENCE,PERIODS,IN EXCESS,DAYS,PARAGRAPH,90 DAYS,APPEARS,PERIOD 3,DETERMINING,THE DAY,DISPOSITION,ACQUISITION,APPLY,THE HOLDING,REDUCED,RISK OF LOSS,DIMINISHED,EXCEPT,THE AMENDMENTS,THE ACT,ADDING,30TH,ENACTMENT,PAID,JANUARY 1,TIMES,SUBJECT TO,POSITION,IDENTIFIED,THE TAXPAYERS,30 DAYS,MEETING,REQUIREMENT,THE POSITION,SOLD,CLOSED,TERMINATED,EFFECTIVE,BUILDING AND LOAN ASSOCIATION,ORGANIZED,PLAN,FEDERAL SAVINGS AND LOAN,ASSOCIATION,THE RETURN,SHARES,FARMERS,FRUIT,GROWERS,COOPERATIVE,BASIS,PURPOSE,MARKETING,PRODUCERS,TURNING,SALES,NECESSARY,REASONABLE,QUANTITY,PURCHASING,EQUIPMENT,PERSONS,COST PLUS,BUSINESS,AGENTS,DONE,NONPROFIT,DERIVED,PATRONAGE,CASH,MERCHANDISE,CAPITAL STOCK,REVOLVING FUND,INDEBTEDNESS,RETAIN,LETTERS,ADVICE,WRITTEN INSTRUMENTS,MANNER,DISCLOSE,TO EACH,MEMBER,THE DOLLAR,AMOUNT,CLOSE,FIFTEENTH,NINTH,MONTH,ON THE LAST DAY,OUT OF BUSINESS,WHOSE,THE SALE,REGULAR,COURSE,TANGIBLE PERSONAL PROPERTY,WATER,AGRICULTURAL,FOOD,WHOLESALE,TO ANYONE,ENGAGED,THE BUSINESS,SELLING,HOLDS,SELLERS,PERMIT,THE FOOD,SELL,PURCHASE,FOR SOME,CREDIT UNIONS,THE MEMBERS,CREDIT UNION,INVOLVE,INVESTMENT,SURPLUS,SAVINGS,CAPITAL,INVESTMENTS,THE FINANCIAL,LOANED,MEANING,FORTH,SECTION 144,LIMITED,RECIPROCAL,TRANSACTIONS,OCTOBER 11,CO OPERATIVE,DIVISION 3,TITLE 1,PATRONS,EXISTING,BYLAWS,WRITTEN INSTRUMENT,EARNINGS,THE ASSOCIATION,WHOM,ARE TO,DUE DATE,FILING,FRANCHISE TAX,RETURN,THE YEAR,GAS,CHAPTER 1,DIVISION 1,THE PUBLIC,UTILITIES,CERTIFY,THE FRANCHISE,TAX,BOARD,CERTIFICATION,NET EARNINGS,ORGANIZATION,ARTICLES OF INCORPORATION,CONTRACT,PAYABLE,OCTOBER 7,ORGANIZATIONAL,EXPENDITURES,THE ELECTION,THE CORPORATION,MADE IN,ACCORDANCE,REGULATIONS,APPLICATION,MONTHS,THE MONTH,BEGINS,EQUAL TO,FIVE THOUSAND,DOLLARS,BELOW,ZERO,FIFTY,THOUSAND,AFTER JANUARY,REQUIREMENTS,INCIDENT,THE CREATION,CAPITAL ACCOUNT,CHARACTER,FOR ANY,DECEMBER 31,ONLY IF,BY LAW,JUNE 23,DIVIDENDS RECEIVED DEDUCTION,QUALIFIED DIVIDENDS,SECTION 28,XIII,CALIFORNIA CONSTITUTION,IN BUSINESS,IN CALIFORNIA,PAYMENT,CLASS,EQUAL,PERCENTAGE,EIGHTY,EIGHTY FIVE,FOR ALL,ENDING,DECEMBER 1,TAXPAYER,ELECT,DETERMINE,GROUP,TIMELY,YEAR ENDING,REPORTING,REMITTING,ELECTION,FILED,EFFECTIVE DATE,ASSESSMENT,CLAIM,DISPUTE,EXPENSE,CLAUSE,FILE,REMIT,RETURNS,TAXPAYERS,CREDIT,OFFSET,INSURANCE COMPANY,DIVIDEND RECEIVED DEDUCTION,OR 3,BE 1,THE RATIO,THE FIVE,AVERAGE,WRITTEN,INSURANCE,COMPANIES,TOTAL,GREATER THAN,FRACTION,NUMERATOR,YEAR B,DENOMINATOR,YEAR 3,AGGREGATE,IMMEDIATELY,CALENDAR,DIVIDED BY,FIVE FOR,COMPUTATION,IN EXISTENCE,FEWER,FIVE YEARS,NUMBER,EXISTENCE,FISCAL YEAR,COMPANYS,FINANCIAL STATEMENTS,THE CALENDAR,ACCOUNTING METHOD,CHANGED,CONSENT,RULES,INSURES,RISKS,GROUP 1,NOTWITHSTANDING,AUTHORIZED,SUBDIVISIONS,GREATER,CASUALTY,UNDERWRITING,RISK,INSURANCE CONTRACTS,PLUS,CALCULATED,LIFE INSURER,ACCIDENT,HEALTH,CONTRACTS,LIABILITY,DEPOSIT,TYPE,CLAIMS,POLICIES,DO NOT,GROUP B,THE NET,LOSS,DETERMINED,LIMITATIONS,DIRECT,CEDED,AFFILIATES,PERSON,GROUP E,REINSURANCE,COMPANY,REPORTED,INSURERS,STATUTORY,ANNUAL STATEMENT,THE ANNUAL,STATEMENT,ACCOUNTING,MANUAL,PROMULGATED,THE NATIONAL ASSOCIATION OF,COMMISSIONERS,MULTIPLYING,FINANCIAL GUARANTY INSURANCE,OF 2,CAUSE,WRITTEN BY,CONSIDERATION,ANNUITY,LIABILITIES,SUPPORT,INVESTMENT PORTFOLIO,INTEREST,RENT,REPORT,DEFINED,AS IT,READ,EQUIVALENT,SUCCESSOR,PHRASE,TO PROVIDE FOR,ESTABLISHMENT OF,WEIGHTING,FACTOR,NEW LINES,RATIOS,INCLUSION,TAX IMPOSED,PREVENT,DISTORTION,CAUSING,SIGNIFICANT REDUCTION,SEPTEMBER 29,COMPUTE,THE WATERS EDGE,CONDITIONS,THE PROPERTY,PAYROLL,FACTORS,THE UNITED STATES,VOTING POWER,CLASSES,ENTITLED,APPORTIONMENT,CONSTRUCTION PROJECT,THE LOCATION,CONTROL,ACTIVITY,ENTITY,GOVERNMENTAL,THE MAJORITY,COST,REAL PROPERTY,ALTERATION,IMPROVEMENT,TERMS,THE OPERATION,RENTAL,LEASING,DEPLETION,LOCATION,THE PLACE,CONSTRUCTION,TAKES,RESULTS,NATURE,THE CONTRACT,AGREEMENT GOVERNING,STARTUP,REFERENCES,RESEARCH,EXPERIMENTAL,REFER TO,TRUST,CONSIST,PHYSICIANS,SURGEONS,LICENSED,STATE,EXCEED,INDEPENDENT,COVERAGE,MEDICAL MALPRACTICE,FORWARD,POSSIBLE,THE EVENT,THE TRUST,REASON,RESIDENT,THE STATE OF CALIFORNIA,REGULATION,TRANSMIT,DESIGNATE,CONTRIBUTION,CODE 2,PHYSICIAN,SURGEON,REQUEST,THE NAMES,MEMBERSHIP,DATES,CARRY OUT,NET OPERATING LOSS,PARAGRAPHS,PROVISIONS,ENTIRE,ELIGIBLE,JANUARY 1 2000,FIFTY FIVE,SIXTY,ONE HUNDRED,SMALL BUSINESS,WATERS EDGE,DENIED,TAKING,THE LOSS,YEAR OF,LIEU,REITS,CORPORATE,EQUITY,REDUCTION,SUBSTITUTE,EIGHT,SEVEN,THE THIRD,ONE YEAR,PRIOR,THE 10,JURISDICTION OF,THE COURT,TITLE 11,CASE,LONGER,RECEIPT,ASSETS,ACQUIRED,TRANSACTION,TAX FR