REVENUE,TAXATION,CODE,DIVISION 2,TAXES,HEADING,PART 11,CORPORATION TAX,LAW,CHAPTER 15,GAIN,LOSS,DISPOSITION,PROPERTY,ARTICLE,BASIS,COMPUTATION,ADJUSTED BASIS,DETERMINING,THE SALE,ACQUIRED,SHALL,DETERMINED,SECTION,CHAPTER 8,CORPORATE,DEDUCTION,CONTRIBUTIONS,REASON,BEARS,RATIO,AMOUNT REALIZED,FAIR MARKET VALUE,THE PROPERTY,SESS,CH 1,THE COST,EXCEPT,CHAPTER,REAL PROPERTY,AMOUNT,RESPECT,CORPORATION,EFFECTIVE,JANUARY 1,SHOULD,THE LAST,INVENTORY,VALUE,GIFT,DECEMBER 31,AS IT,BE IN,THE HANDS,WHOM,PERIOD,DATE,THE GIFT,GREATER THAN,PURPOSE,THE FACTS,NECESSARY,DETERMINE,UNKNOWN,DONEE,THE FRANCHISE,TAX,BOARD,POSSIBLE,FACTS,LAST,ANY OTHER PERSON,COGNIZANT,FINDS,IMPOSSIBLE,AS OF,APPROXIMATE DATE,THE BEST,INFORMATION,ABLE,TRANSFER,TRUST,BEQUEST,GRANTOR,THE LAW,THE YEAR,THE TRANSFER,ENACTMENT,ABOVE,FEDERAL,GIFT TAX,PAID,WITH RESPECT TO,OR 2,SOLD,INCREASE,EXCEED,EQUAL TO,SUBSECTION,CHAPTER 12,SUBTITLE,INTERNAL REVENUE CODE OF 1954,GIFTS,THE CALENDAR,DEFINED,CALENDAR YEAR,SENTENCE,TOTAL,REDUCED,MARITAL DEDUCTION,C,SPOUSE,ONE HALF,SUM OF,TAX PAID,HALF,MANNER,ADJUSTMENT,REFERENCES,PROVISION,REFER TO,THE FEDERAL,INTERNAL REVENUE CODE OF 1939,PRIOR,LAWS,PROPER,CASES,EXPENDITURES,CAPITAL ACCOUNT,FOR ANY,SALES,USE TAX,CONNECTION,ACQUISITION,CREDIT,CLAIMED,CARRYING,CHARGES,TAKEN IN,NET INCOME,YEAR B,WEAR AND TEAR,DEPLETION,THE CASE,SUBJECT TO,TAX IMPOSED,EXTENT,SUSTAINED,LESS THAN,IN EXCESS,DEPRECIATION,ACT OF,TAXPAYER,PERIODS,PROVISIONS,EMERGENCY,FACILITY,PARAGRAPH,STOCK,SUBDIVISIONS,PREVIOUSLY,TAX FREE,REDUCTION,CLASSIFIED,PERSONAL SERVICE CORPORATION,REVENUE ACT OF 1918,EARNINGS,ACCORDANCE,BOND,TAXPAYERS,INTEREST,PREMIUM,SUBDIVISION,REDUCE,PAYMENTS,COMMODITY CREDIT CORPORATION,LOAN,THE TAXPAYER,INCOME,DEFICIENCY,LIABILITY,INTERNAL REVENUE CODE,CERTAIN,DEVELOPMENT OF,MINES,THE TAXPAYERS,EXPLORATION,RESEARCH,EXPERIMENTAL,CLEAN FUEL,VEHICLES,APPLY,IN SERVICE,JUNE 30,ROLLOVER,PUBLICLY TRADED,SECURITIES,SMALL BUSINESS INVESTMENT,COMPANIES,NOTWITHSTANDING,ABANDONMENT,FEES,THE OPEN SPACE,EASEMENT,TERMINATED,THE GOVERNMENT,RECOUPMENT,APPEARS,THE CORPORATION,SUBSTITUTED,SIMILAR,NATURE,THE OTHER,PERSON,TO BE DETERMINED,RULE,BASES,INDEBTEDNESS,FILE,RETURN,MEANING,UNITARY GROUP,REPORT,ARTICLE 1,THE AMENDMENTS,RECONCILIATION,PUBLIC LAW,MODIFICATIONS,AFTER JANUARY,BEGINNING,NEITHER,LESSOR,DIMINISHED,ACCOUNT,DERIVED,EXCLUDABLE,GROSS INCOME,IMPROVEMENTS,LESSEE,REPRESENTING,BUILDINGS,