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Schedule M-1 Reconciliation of income (loss) per books with income (loss) per return.
If the corporation completed federal Schedule M-3 (Form 1120), see instructions.
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
¼ ¼ ¼ ¼ ¼
1 Net income per books . . . . . . . . . . . . . . . . . . . . .
7 Income recorded on books this year not
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
¼ ¼ ¼ ¼ ¼
2 Federal income tax . . . . . . . . . . . . . . . . . . . . . . .
included in this return (itemize)
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
¼ ¼ ¼ ¼ ¼
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
3 Excess of capital losses over capital gains . . . . .
a Tax-exempt interest $_______________
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
________________________________
4 Taxable income not recorded on books this year
_________________________¼ ¼ ¼ ¼ ¼
(itemize) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
________________________________¼ ¼ ¼ ¼ ¼
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
8 Deductions in this return not charged
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
5 Expenses recorded on books this year not deducted
against book income this year (itemize)
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
in this return (itemize)
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
a Depreciation . . . $_________________
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
a Depreciation . . $_________________________
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
b State tax refunds $_________________
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
b State taxes . . . $_________________________
___________________________________
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
c Travel and
¼ ¼ ¼ ¼ ¼
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
_________________________________
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
entertainment . $_________________________
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
9 Total. Add line 7 and line 8 . . . . . . . . . . . .
_________________________________________
¼ ¼ ¼ ¼ ¼
10 Net income per return.
________________________________________
Subtract line 9 from line 6 . . . . . . . . . . . .
6 Total. Add line 1 through line 5 . . . . . . . . . . . . . . . .
Analysis of unappropriated retained earnings per books (Schedule L, line 24)
Schedule M-2
¼ ¼ ¼ ¼ ¼
¼ ¼ ¼ ¼ ¼
1 Balance at beginning of year . . . . . . . . . . . . . . . .
5 Distributions: a Cash . . . . . . . . . . . . . .
¼ ¼ ¼ ¼ ¼
¼ ¼ ¼ ¼ ¼
b Stock . . . . . . . . . . . . . .
2 Net income per books . . . . . . . . . . . . . . . . . . . . .
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
¼ ¼ ¼ ¼ ¼
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
c Property . . . . . . . . . . .
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
3 Other increases (itemize)_____________________
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
6 Other decreases (itemize)______________
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
________________________________________
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
¼ ¼ ¼ ¼ ¼
__________________________________
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
________________________________________
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
7 Total. Add line 5 and line 6 . . . . . . . . . . . . .
¼ ¼ ¼ ¼ ¼
_______________________________________
8 Balance at end of year.
4 Total. Add line 1 through line 3 . . . . . . . . . . . . . . . .
Subtract line 7 from line 4 . . . . . . . . . . . . .
Schedule D California Capital Gains and Losses
Part I Short-Term Capital Gains and Losses – Assets Held One Year or Less. Use additional sheet(s) if necessary.
(c)
(a)
(b)
(d)
(e)
(f)
Date sold
Kind of property and description
Date acquired
Gross sales
Cost or other
Gain (loss)
(mo., day, yr.)
(Example, 100 shares of Z Co.)
(mo., day, yr.)
price
basis plus
(d) less (e)
expense of sale
1
2 Short-term capital gain from installment sales from form FTB 3805E, line 26 or line 37 . . . . . . . . . . . . . . . .
2
3 Unused capital loss carryover from 2004 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
¼ ¼ ¼ ¼ ¼
4 Net short-term capital gain (loss). Combine line 1 through line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
Part II Long-Term Capital Gains and Losses – Assets Held More Than One Year. Use additional sheet(s) if necessary.
5
6 Enter gain from Schedule D-1, line 9 and/or any capital gain distributions . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
7 Long-term capital gain from installment sales from form FTB 3805E, line 26 or line 37 . . . . . . . . . . . . . . . . .
7
¼ ¼ ¼ ¼ ¼
8 Net long-term capital gain (loss). Combine line 5 through line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
9 Enter excess of net short-term capital gain (line 4) over net long-term capital loss (line 8) . . . . . . . . . . . . . .
9
10 Net capital gain. Enter excess of net long-term capital gain (line 8) over net short-term capital loss (line 4) .
10
11 Total lines 9 and 10. Enter here and on Form 100, Side 1, line 5.
Note: If losses exceed gains, carry forward losses to 2006 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11
10005503
Form 100
2005 (REV 01-06) Side 5
C1