Form 1120: U.S. Corporation Income Tax Return

Document

Cited in

Author	Jack Zuckerman
Pages	132-166

 132 / THE BUSINESS TAx RETURN HA NDBOOK, FOURTH EDITION

OMB No. 1545-0123

Form

1120

For calendar year 2013 or tax year beginning , 2013, ending ,

Department of the Treasury 2013

Internal Revenue Service

Information about Form 1120 and its separate instructions is at www.irs.gov/form1120 .

Employer identification numberA B

Consolidated return

(attach Form 851). .

Life/nonlife consoli-

bDate incorporated

dated return. . . . . .

Personal holding co.

2). . . . Total assets (see instructions)

Personal service

corp (see instrs). . . $

Schedule M-3

4Check if: Initial return Final return Name change Address change

E (1) (2) (3) (4)

attached. . . . . . . . .

1a 1a

Gross receipts or sales

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b1b

Returns and allowances. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

c1c

Balance. Subtract line 1b from line 1a

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2 2

Cost of goods sold (attach Form 1125-A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

I3 3

Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

C4 4

Dividends (Schedule C, line 19)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

M55 Interest. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6 6

Gross rents

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7 7

Gross royalties. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10 10

Other income (see instructions attach schedule). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Add lines 3 through 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11 11

12 12

Compensation of officers (see instructions ' attach Form 1125-E). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G

13 13

Salaries and wages (less employment credits). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

14 14

Repairs and maintenance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1515 Bad debts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

ER16 16

Rents. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

UL17 17

Taxes and licenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

MInterest. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

IICharitable contributions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

NA20 20

Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562) .

I21 21

Depletion

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

EN22 22

Advertising. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

23 23

Pension, profit-sharing, etc, plans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

NN24 24

Employee benefit programs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

D25 25

Domestic production activities deduction (attach Form 8903). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

UD26 26

Other deductions (attach statement). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CAdd lines 12 through 26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 27

I. . . . . . . . . . . . . . . . . . . .

SN22

Net operating loss deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . .

b 2

Special deductions (Schedule C, line 20). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

c 2

Add lines 29a and 29b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Subtract line 29c from line 28 (see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 30

R3131 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

R32 32

ETotal paym . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

FN33 33

UEstimated tax penalty (see instructions). Check if Form 2220 is attached. . . . . . . . . . . . . . . . . . . . G

NAmount owed. If line 32 is smaller than the total of lines 31 and 33, enter amount owed . . . . . . . . . . . . . . 34 34

AM If line 32 is larger than the total of lines 31 and 33, enter amount overpaid. . . . . . . . . . . . . 35 35

LS36 36Refunded G

atnmmvnm vr 4014 estimated tax . . . .

the best of my knowledge May the IRS discuss

and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. this return with the

Sign preparer shown below

(see instructions)?

A A

Signature of officer Date Title Yes No

Print/Type preparer's name Preparer's signature Date PTIN

Check if

self-employed

Paid

Preparer Firm's EINFirm's name G

Firm's address

Phone no.

CPCA0205L 07/30/13

Form

1120

(2013)

BAA For Paperwork Reduction Act Notice, see separate instructions.

1/10/2003

FASHION APPAREL, INC.

6789 PENN ST., SUITE 400

LOS ANGELES, CA 91234

691,480.

1,147,545.

755,753.

391,792.

2,512.

FORM 4684 -5,834.

1,523.

389,993.

15,000.

70,136.

6,825.

15,024.

1,553.

5,821.

4,139.

482.

253,349.

372,329.

17,664.

WHITE ZUCKERMAN WARSAVSKY LUNA HUNT LLP 95-4115549

15490 VENTURA BLVD 3RD FL

SHERMAN OAKS, CA 91403-3016 (818) 981-4226

95-222222295-222222295-2222222

SEE STATEMENT 1

SEE STATEMENT 2

SEE ST 3

PART THREE: CORPORATIONS / 133 

Form 1120 (2013) Page 2

Schedule C (b) Percentage (c) Special deductions

(a) Dividends

(see instructions) (a) (b)

received

Dividends from mestic corporations (other

170

than debt-financed stock). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Dividends from more-owned domestic corporations (other

280

than debt-financed stock). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

see

Dividends on debt-financed stock of domestic and

3instructions

foreign corporations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

442

public utilities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

more-owned

548

public utilities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Dividends from

670

certain FSCs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Dividends from more-owned foreign corporations and

780

certain FSCs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

100

8Dividends from wholly owned foreign subsidiaries . . . . . . . . . . . . . . . . . .

Total. Add lines 1 through 8. See instructions for limitation. . . . . . . . . . 9

Dividends from domestic corporations received by a small business

10 investment company operating under the Small Business 100

Investment Act of 1958. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

100

11 Dividends from affiliated group members

. . . . . . . . . . . . . . . . . . . . . . . . . . .

100

12 Dividends from certain FSCs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Dividends from foreign corporations not included on lines 3, 6, 7, 8,

11, or 12

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Income from controlled foreign corporations under subpart F

(attach Form(s) 5471) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15 Foreign dividend gross-up . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16 IC-DISC and former DISC dividends not included on lines 1, 2, or 3

. .

17 Other dividends. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Deduction for dividends paid on certain preferred stock of

public utilities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Total dividends. Add lines 1 through 17. Enter here and on19

page 1, line 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G

Total special deductions. Add lines 9, 10, 11, 12, and 18. Enter here and on page 1, line 29b

. . . . . . . . . . . . . . . . . . . 20 G

Form

1120

(2013)

CPCA0212L 07/30/13

FASHION APPAREL, INC. 95-2222222

 134 / THE BUSINESS TAx RETURN H ANDBOOK, FOURTH EDITION

Form 1120 (2013) Page 3

(see instructions)

Part I '

1 Check if the corporation is a mem ber of a controlled group (attach Schedule O (Form 1120)). . . . . . . . . G

2Income tax. Check if a qualified personal service corporation

(see instructions)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G

3 3

Alternative minimum tax (attach Form 4626). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4 4

Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5a 5a

Foreign tax credit (attach Form 1118)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b5b

Credit from Form 8834 (see instructions)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

c5c

General business credit (attach Form 3800). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

d5d

Credit for prior year minimum tax (attach Form 8827)

. . . . . . . . . . . . . . . . . . . . . . . . . .

e5e

Bond credits from Form 8912 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Total credits. Add lines 5a through 5e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 6

7 7

Subtract line 6 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8 8

Personal holding com m 1120)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9a 9a

Recapture of investment credit (attach Form 4255) . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b9b

Recapture of low-income housing credit (attach Form 8611). . . . . . . . . . . . . . . . . . . .

Interest due under the look-back method ' completed long-term contracts

(attach Form 8697). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Interest due under the look-back method ' income forecast method (attach

Form 8866). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

e9e

Alternative tax on qualifying shipping activities (attach Form 8902) . . . . . . . . . . . . .

f9f

Other (see instructions ' attach statement). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Total. Add lines 9a through 9f. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 10

Add lines 7, 8, and 10. Enter here and on page 1, line 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 11

Part II '

12 12

2012 overpayment credited to 2013

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

13 13

2013 estimated tax payments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

14 14

2013 refund applied for on Form 4466. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15 15

Combine lines 12, 13, and 14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16 16

Tax deposited with Form 7004 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

17 17

Withholding (see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Total payments. Add lines 15, 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 18

Refundable credits from:

a 19a

Form 2439. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b 19b

Form 4136. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

c 19c

Form 8827, line 8c. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

d 19d

Other (attach statement ' see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Total credits. Add lines 19a through 19d. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 20

Total payments and credits. Add lines 18 and 20. Enter here and on page 1, line 32 . . . . . . . . . . . . . . . . . . . . . . . 21 21

(see instructions)

Check accounting method Cash Accrual Other (specify) G

1 a b c Yes No

See the instructions and enter the:

aBusiness activity code no. G

Business activity G

Product or service G

Is the corporation a subsidiary in an affiliated group or a parent-subsidiary controlled group?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

If 'Yes,' enter name and EIN of the parent corporation G

At the end of the tax year:

Did any foreign or domestic corporation, partnership (including any entity treated as a partnership), trust, or tax-exempt

wn directly 20 or more, or own, directly or indirectly, 50 or more of the total voting power of all classes of

the corporation's stock entitled to vote? If 'Yes,' complete Part I of Schedule G (Form 1120) (attach Schedule G). . . . . . . . . . . . .

bm more of the total voting power of

all classes of the corporation's stock entitled to vote? If 'Yes,' complete Part II of Schedule G (Form 1120) (att Schedule G) . .

CPCA0234L 07/30/13

Form

1120

(2013)

BAA

FASHION APPAREL, INC. 95-2222222

448190

SALES

APPAREL

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Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
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Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
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Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.

Subscribers are able to see any amendments made to the case.

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Over 100 Countries

Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
Thousands of Data Sources

Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
Find What You Need, Quickly

Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
Over 2 million registered users

Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.

Subscribers are able to see a visualisation of a case and its relationships to other cases. An alternative to lists of cases, the Precedent Map makes it easier to establish which ones may be of most relevance to your research and prioritise further reading. You also get a useful overview of how the case was received.

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Why Sign-up to vLex?

Over 100 Countries

Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
Thousands of Data Sources

Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
Find What You Need, Quickly

Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
Over 2 million registered users

Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.

Subscribers are able to see the list of results connected to your document through the topics and citations Vincent found.

You can sign up for a trial and make the most of our service including these benefits.

Request your trial

Why Sign-up to vLex?

Over 100 Countries

Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
Thousands of Data Sources

Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
Find What You Need, Quickly

Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
Over 2 million registered users

Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.

Form 1120: U.S. Corporation Income Tax Return

You can sign up for a trial and make the most of our service including these benefits.

Why Sign-up to vLex?

Over 100 Countries

Thousands of Data Sources

Find What You Need, Quickly

Over 2 million registered users

You can sign up for a trial and make the most of our service including these benefits.

Why Sign-up to vLex?

Over 100 Countries

Thousands of Data Sources

Find What You Need, Quickly

Over 2 million registered users

You can sign up for a trial and make the most of our service including these benefits.

Why Sign-up to vLex?

Over 100 Countries

Thousands of Data Sources

Find What You Need, Quickly

Over 2 million registered users

You can sign up for a trial and make the most of our service including these benefits.

Why Sign-up to vLex?

Over 100 Countries

Thousands of Data Sources

Find What You Need, Quickly

Over 2 million registered users

You can sign up for a trial and make the most of our service including these benefits.

Why Sign-up to vLex?

Over 100 Countries

Thousands of Data Sources

Find What You Need, Quickly

Over 2 million registered users

Why Sign-up to vLex?

Over 100 Countries

Thousands of Data Sources

Find What You Need, Quickly

Over 2 million registered users

You can sign up for a trial and make the most of our service including these benefits.

Why Sign-up to vLex?

Over 100 Countries

Thousands of Data Sources

Find What You Need, Quickly

Over 2 million registered users