REVENUE,TAXATION,CODE,DIVISION 2,TAXES,HEADING,PERSONAL INCOME TAX,CHAPTER,ALTERNATIVE MINIMUM TAX,CH 113,ADDITION,THE OTHER,FOR EACH,TAX,EQUAL TO,OF 1,MINIMUM,REGULAR,YEAR B,SHALL,APPLY,ACCORDANCE,INTERNAL REVENUE CODE,EXCEPT,AMOUNT,TAX IMPOSED,SECTION,REDUCTION,FOR ANY,CREDITS,LESS,PARAGRAPH,SUBDIVISION,PROVISIONS,PERCENT,SO MUCH,THE ALTERNATIVE,TAXABLE INCOME,EXEMPTION,BEGINNING,AFTER JANUARY,JANUARY 1,THE CASE,RESIDENT,MULTIPLYING,DEFINED,C,RATE,PERCENTAGE,AS IF,STATE,FOR ALL,PRIOR,DEFERRED INCOME,SUSPENDED,DIVIDED BY,INCOME,TERM,ALTERNATIVE,PERIOD,THE TAXPAYER,DERIVED,SOURCES,DETERMINED,ARTICLE,CHAPTER 11,COMPUTING,EXTENT,ITEM,LOSS,DEDUCTION,PREFERENCE,TRADE,BUSINESS,TAXPAYER,MEANS,THE OWNER,OWNERSHIP INTEREST,AGGREGATE,GROSS,RETURNS,LESS THAN ONE,DOLLARS,TAXPAYERS,INTEREST,SUM OF,PASS,HOLDS,PRODUCTION,PASS THROUGH ENTITY,REPORTS,PROFIT,THE TAXPAYERS,THE ENTITY,AT THE END,SOLD,CAPITAL ACCOUNT,THE SALE,LIQUIDATION,PARTNERSHIP,CORPORATION,PART 11,REGULATED,INVESTMENT COMPANY,REAL ESTATE INVESTMENT TRUST,REAL ESTATE MORTGAGE,INVESTMENT,CONDUIT,LIEU,FIFTY SEVEN,THOUSAND,TWO HUNDRED,SIXTY,JOINT,RETURN,SURVIVING,SPOUSE,FORTY TWO,NINE HUNDRED,FORTY FIVE,MARRIED,TWENTY EIGHT,HUNDRED,THIRTY,FILES,ESTATE,TRUST,FOURTEEN,SEVEN HUNDRED TWENTY,ONE HUNDRED SIXTY,FORTY FOUR,ONE HUNDRED SEVEN,THREE HUNDRED SIXTY,TWO DOLLARS,THE FRANCHISE,BOARD,COMPUTATIONS,THE CALIFORNIA DEPARTMENT OF,INDUSTRIAL RELATIONS,TRANSMIT,PERCENTAGE CHANGE,CALIFORNIA,CONSUMER PRICE INDEX,CALENDAR YEAR,THE CURRENT,AUGUST 1,COMPUTE,INFLATION ADJUSTMENT,FACTOR,ADDING,FIGURE,MULTIPLY,CLAUSE,ROUND OFF,ONE DOLLAR,INSTALLMENT,SALES,CERTAIN,PROPERTY,PAYMENTS,WITH RESPECT TO,DISPOSITIONS,DECEMBER 31,STANDARD DEDUCTION,PERSONAL,DENY,THE STANDARD,INCENTIVE STOCK OPTIONS,THE TRANSFER,STOCK,ACQUIRED,EXERCISE,STOCK OPTION,CASE,DISPOSITION,INCLUSION,ADJUSTED BASIS,BASIS,THE TREATMENT,TAX EXEMPT,ONE HALF,GROSS INCOME,FOREIGN TAX CREDIT,NET OPERATING LOSS,DISASTERS,EFFECTIVE,THE AMENDMENTS,PUBLIC LAW,CH 34,MAY 8,IDENTICAL,MAXIMUM,ON NET,CAPITAL GAIN,AUGUST 20,CREDIT,THE NET,REDUCED,BELOW,SPECIAL,RULE,INDIVIDUALS,LONG TERM,