California Schedule M-3 (100/100w) - Net Income (Loss) Reconciliation For Corporations With Total Assets Of 10 Million Or More - 2009 Page 2
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3Corporation name (common parent, if combined return)
California corporation number
m
m
m
m
Check applicable box(es): (1)
Combined group (2)
Parent corporation (3)
Combined eliminations (4)
Subsidiary corporation
Subsidiary name (if combined return)
California corporation number
Part II Reconciliation of Net Income (Loss) per Income Statement of Includible Corporations With Taxable Income per Return. See instructions.
(a)
(b)
(c)
(d)
Income (Loss) Items
Income (Loss) per
Temporary
Permanent
Income (Loss) per
Income Statement
Difference
Difference
Tax Return
Income (loss) from equity method foreign corporations . . . . . . . .
2 Gross foreign dividends not previously taxed . . . . . . . . . . . . . . . .
3 Subpart F, QEF, and similar income inclusions . . . . . . . . . . . . . . . .
4 IRC Section 78 gross-up . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5 Gross foreign distributions previously taxed . . . . . . . . . . . . . . . . .
6 Income (loss) from equity method U.S. corporations . . . . . . . . . .
7 U.S. dividends not eliminated in tax consolidation . . . . . . . . . . . . .
8 Minority interest for includible corporations . . . . . . . . . . . . . . . . .
9 Income (loss) from U.S. partnerships (attach schedule) . . . . . . . .
0 Income (loss) from foreign partnerships (attach schedule) . . . . . .
Income (loss) from other pass-through entities
(attach schedule) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Items relating to reportable transactions (attach schedule) . . . . . .
3 Interest income (attach federal Form 8916-A.). . . . . . . . . . . . . . . .
4 Total accrual to cash adjustment . . . . . . . . . . . . . . . . . . . . . . . . . .
5 Hedging transactions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Mark-to-market income (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7 Cost of goods sold (attach federal Form 8916-A). . . . . . . . . . . . . . (
)
(
)
8 Sale versus lease (for sellers and/or lessors). . . . . . . . . . . . . . . . .
9 IRC Section 481(a) adjustments. . . . . . . . . . . . . . . . . . . . . . . . . . .
20 Unearned/deferred revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Income recognition from long-term contracts . . . . . . . . . . . . . . . .
22 Original issue discount and other imputed interest . . . . . . . . . . . .
23 a Income statement gain/loss on sale, exchange, abandonment,
worthlessness, or other disposition of assets other than
inventory and pass-through entities. . . . . . . . . . . . . . . . . . . . . .
b Gross capital gains from Form 100 or Form 100W, Side 5,
Schedule D, excluding amounts from pass-through entities . . .
c Gross capital losses from Form 100 or Form 100W, Side 5,
Schedule D, excluding amounts from pass-through entities,
abandonment losses, and worthless stock losses . . . . . . . . . . .
d Net gain/loss excluding amounts from pass-through entities,
abandonment losses, and worthless stock losses,
(attach Schedule D-1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
e Abandonment losses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
f Worthless stock losses (attach schedule) . . . . . . . . . . . . . . . . .
g Other gain/loss on disposition of assets other than inventory . .
24 Capital loss limitation and carryforward used . . . . . . . . . . . . . . . .
25 Other income (loss) items with differences (attach schedule) . . . .
26 Total income (loss) items. Combine line 1 through line 25. . . . . .
27 Total expense/deduction items (from Part III, line 36) . . . . . . . . .
28 Other items with no differences . . . . . . . . . . . . . . . . . . . . . . . . . . .
29 Reconciliation totals. Combine line 26 through line 28 . . . . . . . .
Note: Line 29, column (a), must equal the amount on Part I, line 11. Column (d) must equal Form 100, Side 3, Schedule F, line 30, or Form 100W,
Side 3, Schedule F, line 29, if the corporation used the California computation method to complete Schedule F.
Side 2 Schedule M-3 (100/100W) NEW 2009
7912093
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