Form 100 - California Corporation Franchise Or Income Tax Return - 2000 Page 2
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4Schedule 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.
(f) Gain (loss)
(a) Kind of property and description
(b) Date acquired
(c) Date sold
(d) Gross sales price
(e) Cost or other basis
((d) less (e))
(Example, 100 shares of Z Co.)
(mo., day, yr.)
(mo., day, yr.)
plus expense of sale
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2 Short-term capital gain from installment sales from form FTB 3805E, line 26 or line 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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3 Unused capital loss carryover from 1999 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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4 Net short-term capital gain (loss). Combine line 1 through line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Part II Long-Term Capital Gains and Losses – Assets held More Than One Year. Use additional sheet(s) if necessary.
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6 Enter gain from Schedule D-1, line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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7 Long-term capital gain from installment sales from form FTB 3805E, line 26 or line 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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8 Net long-term capital gain (loss). Combine line 5 through line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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9 Enter excess of net short-term capital gain (line 4) over net long-term capital loss (line 8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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10 Net capital gain. Enter excess of net long-term capital gain (line 8) over net short-term capital loss (line 4) . . . . . . . . . . . . . . . .
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11 Total line 9 and line 10. Enter here and on Form 100, Side 1, line 5. Note: If losses exceed gains, carry forward losses to 2001
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Schedule J Add-On Taxes and Recapture of Tax Credits. See instructions.
1 LIFO recapture due to S corporation election (IRC Sec. 1363(d) deferral: $____________________) . . . . . . . . . . . . . . . . . . .
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2 Interest computed under the look-back method for completed long-term contracts (Attach form FTB 3834) . . . . . . . . . . . . . .
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3 Interest on tax attributable to installment:
a Sales of certain timeshares and residential lots . . . . . . . . . . . . . . . . . . . . . . . .
3a
b Method for nondealer installment obligations . . . . . . . . . . . . . . . . . . . . . . . . .
3b
4 IRC Section 197(f)(9)(B)(ii) election . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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5 Credit recapture name:_____________________________________________________________________ . . . . . . . . . . .
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6 Combine line 1 through line 5, Revise Side 1, line 38 or line 39, whichever applies, by this amount. Write
“Schedule J” to the left of line 38 or line 39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Questions (continued from Side 1)
M Is this corporation apportioning income to California using Schedule R? . .
Yes
No
E Principal business activity code. (Do not leave blank): . . . .
N How many affiliates in the combined report are claiming
Business activity __________________________________________________________
immunity from taxation in California under Public Law 86-272?
_____________________
Product or service _________________________________________________________
O Corporation headquarters are:
(1)
Within California
F Date incorporated:_____________
Where: State
Country_______________
(2)
Outside of California, within the U.S.
(3)
Outside of the U.S.
G Date business began in California or date income was first derived from
P Location of principal accounting records _________________________________________
California sources
_______________________________________________________
Q Accounting method:
(1)
Cash
(2)
Accrual
(3)
Other
H First return?
Yes
No If “Yes” and this corporation is a successor to a
R Did this corporation or one of its subsidiaries make a federal election
previously existing business, check the appropriate box.
to be treated as a foreign sales corporation (FSC) or a domestic
(1)
sole proprietorship (2)
partnership (3)
joint venture (4)
corporation (5)
other
international sales corporation (DISC): . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
(attach statement showing name, address and FEIN of previous business)
I
“Doing business as” name:
________________________________________________
S Is this corporation a RIC for California purposes? . . . . . . . . . . . . . . . . . . .
Yes
No
J Did this corporation or its subsidiary(ies) have a change in control or ownership,
T Is this corporation treated as a REMIC for California purposes? . . . . . . . .
Yes
No
or acquire ownership or control of any other legal entity this year? . . . . .
Yes
No
U Is this corporation a REIT for California purposes? . . . . . . . . . . . . . . . . . .
Yes
No
K At any time during the taxable year, was more than 50% of the voting stock:
V Is this corporation an LLC or limited partnership electing to be taxed
a Of the corporation owned by any single interest? . . . . . . . . . . . . . . .
Yes
No
as a corporation for federal purposes? . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
b Of another corporation owned by this corporation? . . . . . . . . . . . . .
Yes
No
W Is this corporation to be treated as a credit union? . . . . . . . . . . . . . . . . . . .
Yes
No
c Of this and one or more other corporations owned or controlled,
X Is the corporation under audit by the IRS or
directly or indirectly, by the same interests? . . . . . . . . . . . . . . . . . .
Yes
No
has it been audited by the IRS in a prior year? . . . . . . . . . . . . . . . . . . . . . .
Yes
No
If a or c is “Yes,” enter the country of the ultimate parent
_____________________
If a, b or c is “Yes,” furnish a statement of ownership indicating pertinent names,
Y Have all required information returns (e.g. Federal Forms 1099, 5471,
addresses, and percentages of stock owned. If the owner(s) is an individual, provide
5472, 8300, 8865, etc.) been filed with the Franchise Tax Board? . .
N/A
Yes
No
the SSN.
Z During the taxable year, were gross receipts (less returns and allowances)
L Was 50% or more of the stock of this corporation owned by another
of this corporation more than $1 million? . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
corporation during this taxable year? . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is
Please
true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Sign
Signature
Here
of officer
Title
Date
Telephone (
)
Preparer’s SSN/PTIN
Date
Check if self-
Preparer’s
signature
employed
Paid
FEIN
Preparer’s
-
Firm’s name (or yours,
Use Only
if self-employed)
and address
Telephone (
)
Side 2 Form 100
2000
10000209
C1
For Privacy Act Notice, get form FTB 1131.
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