A 'wholly within CA' situation refers to a combined report where all income, deductions, and taxes are sourced within California. In contrast, a 'within and outside of CA' situation involves income, deductions, and taxes sourced both within and outside of California. In the latter case, the corporation must allocate and apportion its income, deductions, and taxes among the various jurisdictions using the California Unitary Business Tax (CUBT) apportionment formula.