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The second part, enacted on August 5, 2000, defines specific taxes, rates, payment schedules, and detailed procedures for tax calculations. It was significantly amended in 2001–2003 with additions like the new corporate profits tax section and the new simplified tax system for small business. (Wikipedia)

adjustment factor is a number used to correct a calculation: An adjustment factor of .90 means that the rate shown in the chart is 90% of the standard rate. (Cambridge Business English Dictionary)

§ 1645.6 Basis for calculation of share prices. The total fund basis for a TSP Fund will be the sum of the number of shares in all individual accounts from all sources of contributions in that fund as of the opening of business on each business day. (Code of Federal Regulations)

Art. 1505. Calculation of disposable portion on mass of succession. A. To determine the reduction to which the donations, either inter vivos or mortis causa, are subject, an aggregate is formed of all property belonging to the donor or testator at the time of his death; to that is fictitiously added the property disposed of by donation inter vivos within three years of the date of the donor's death, according to its value at the time of the donation. (Civil Code of the State of Louisiana)