California Form 100-We - Water'S-Edge Contract - 2001 Page 2

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Corporations Covered by the Water’s-Edge Contract
*
Key California corporation name
Key California corporation number
Common parent name
FEIN (if applicable)
-
List of corporations covered by the election
California corporation number
*
For definition of Key Corporation, see FTB Pub. 1061.
Attach additional sheets if necessary.
Instructions for Completing Form 100-WE, Water’s-Edge Contract
Enter the corporation name, California
combined basis. For more information, see
beginning date is the beginning date of the
Corporation number, and address as they
Title 18 Cal. Code Reg. Section 25111-1(c).
taxable year of the last member of the group
appear on Form 100W. Enter the name of the
List all taxpayers covered by the common
to file its return and make the election. For
corporation making the election in the space
parent’s election on this page.
example, if one member of the water’s-edge
provided described as elector.
group has a January 1, 2001, to
Enter the beginning date of the water’s-edge
December 31, 2001, taxable year and the
Be sure to check the box if a common parent
contract in the space provided. This date is
second member has an April 1, 2001, to
is electing on behalf of members of the
generally the same as the beginning date for
March 31, 2002, taxable year, the beginning
controlled group included in the water’s-edge
the taxable year that appears on Form 100W
date of this water’s-edge contract is
combined report. If there is no common
or Form 100S for the first year of the election.
April 1, 2001.
parent election, each electing member of the
If the corporation is a member of a
water’s-edge group should file its own
water’s-edge combined group that has
An officer of the electing corporation must
contract, even if a single return is filed on a
different fiscal-year ends, the contract
sign and date the contract.
Side 2 Form 100-WE
2001
100WE01204
C1

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