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US Internal Revenue Service: f1120l - 1993
US Internal Revenue Service: f1120l - 1993
US Internal Revenue Service: f1120l - 1993
c Less 1993 refund applied for on Form 4466 28c ( ) d Bal © 28d
e Tax deposited with Form 7004 28e
f Credit from regulated investment companies (attach Form 2439) 28f
g Credit for Federal tax on fuels (attach Form 4136) 28g
h U.S. income tax paid or withheld at source (attach Form 1042S) 28h 28i
29 Estimated tax penalty (see page 8 of instructions). Check if Form 2220 is attached © 29
30 TAX DUE. If line 28i is smaller than the total of lines 27 and 29, enter AMOUNT OWED 30
31 OVERPAYMENT. If line 28i is larger than the total of lines 27 and 29, enter AMOUNT OVERPAID 31
32 Enter amount of line 31 you want: Credited to 1994 estimated tax © $ Refunded © 32
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge
Please and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which the preparer has any knowledge.
Sign
Here © Signature of officer Date © Title
Paid
Preparer’s
Preparer’s
signature © Date
Check if self-
employed
Preparer’s social security no.
6 Add line 5 columns (a), (b), and (c), and enter here, if zero or less, enter -0- on lines 7 and 8 6
9 General deductions 9
11 Tentative specified policy acquisition expenses deductible in the current year. Subtract line 10 from line 9 11
12 If the amount on line 6 is negative, enter it as a positive amount. If the amount on line 6 is positive, enter -0- 12
13 Unamortized specified policy acquisition expenses from prior years deductible in the current year 13
16 Phase-out amount. Subtract line 15b from line 10. If zero or less, enter -0- 16
17a Current year 60-month specified policy acquisiton expenses. Subtract line 16 from line 15a.
If zero or less, enter -0- 17a
18a Current year 120-month specified policy acquisition expenses. Subtract line 17a from
line 10 18a
19 Enter the applicable amount of amortization from specified policy acquisition expenses capitalized in prior years
and deductible this year. Attach schedule 19
20 Deductible policy acquisition expenses. Add lines 11, 14, 17b, 18b, and 19. Enter here and on page 1, line 16 20
Form 1120-L (1993) Page 5
SCHEDULE H Small Life Insurance Company Deduction (Section 806(a))—If total assets (Schedule L, line 6, column
(b)), are $500 million or more, complete lines 8 through 12, line 16, and enter zero on line 17. (See instructions.)
1
2
3
4
5
7 Net controlled group tentative LICTI. Subtract line 6, column (b) from line 6, column (a).
Enter here and on line 11 below
Part II—Small Life Insurance Company Deduction
8 Gain or (loss) from operations from page 1, line 21 8
9a Noninsurance income 9a
b Noninsurance deductions 9b
10a Gain or (loss) on insurance operations. Subtract line 9a from line 8 and add
line 9b 10a
b Adjustments (attach schedule) 10b
c Tentative LICTI. Combine lines 10a and 10b 10c
11 Net controlled group tentative LICTI from line 7, above 11
12 Combined tentative LICTI. Add line 10c and line 11. If $15 million or more, skip
lines 13 through 15. Enter zero on line 17 below and on page 1, line 22 12
13 Enter 60% of line 12, but not more than $1,800,000 13
b Subtract line 14a from line 12. If zero or less, enter -0- 14b
c Enter 15% of line 14b, but not more than $1,800,000 14c
15 Tentative small life insurance company deduction. Subtract line 14c from line 13 15
16 Taxpayer’s share. Divide line 10c by the total of line 6, column (a) and line 10c. If line 10c is zero or less,
enter -0- on this line 16
17 Small life insurance company deduction. Multiply line 15 by line 16. Enter here and on page 1, line 22, and
on Schedule J, Part I, line 2b 17
SCHEDULE I Limitation on Noninsurance Losses (Section 806(b)(3)(C))
5 Noninsurance loss. Subtract line 1 from line 4. If line 1 is greater than line 4, skip lines 5 through 8, and enter
-0- on line 9 5
7 Enter 35% of the excess of LICTI (page 1, line 23) over any noninsurance loss included on page 1 7
9 Limitation on noninsurance losses. Subtract line 8 from line 5. Enter here and on page 1, line 24 9
Form 1120-L (1993) Page 6
SCHEDULE J Part I—Shareholders Surplus Account—Stock Companies Only (Section 815(c))
6 Direct or indirect distributions in the tax year but not more than line 5 6
7 Balance at the end of the tax year. Subtract line 6 from line 5 7
Part II—Policyholders Surplus Account—Stock Companies Only (Section 815(d)) (See instructions.)
10 Add lines 9a through 9e, but not more than line 8. Enter here and on page 1, line 25 10
11 Balance at the end of the tax year. Subtract line 10 from line 8 11
1 Check if the corporation is a member of a controlled group (see sections 1561 and 1563) ©
2 If the box on line 1 is checked:
a Enter the corporation’s share of the $50,000, $25,000, and $9,925,000 taxable income bracket amounts (in that order):
(1) (2) (3)
b Enter the corporation’s share of: (1) additional 5% tax (not more than $11,750) $
(2) additional 3% tax (not more than $100,000) $
3 Income tax 3
4a Foreign tax credit (attach Form 1118) 4a
b Other credits (see instructions) 4b
c General business credit. Enter here and check which forms are attached:
Form 3800 Form 3468 Form 5884 Form 6478 Form 6765
1 Real property 1
2 Stocks 2
SCHEDULE L Part II—Total Assets and Total Insurance Liabilities (Section 842(b)(2)(B)(i))
Line references are to the “Assets” (lines 1 and 2) and “Liabilities, Surplus, and Other Funds” (lines 3 through 16) Sections of the NAIC Annual Statement.
(a) As of Beginning of (b) As of Close of
Tax Year Tax Year
15 Part of aggregate write-ins for liabilities (line 25). (Only include items or amounts
includable in “total insurance liabilities on U.S. business” as defined in section
842(b)(2)(B)(i)) 15
5 Did the corporation at the end of the tax year 11 Was the corporation the grantor of, or
own, directly or indirectly, 50% or more of the transferor to, a foreign trust that existed during
voting stock of a domestic corporation? (For the current tax year, whether or not the
rules of attribution, see section 267(c).) corporation has any beneficial interest in it?
If “Yes,” attach a schedule showing: (a) name If “Yes,” the corporation may have to file Forms
and identifying number; (b) percentage owned; 926, 3520, or 3520-A.
and (c) taxable income or (loss) before NOL 12 Has the corporation elected to use its own
and special deductions of such corporation for payout pattern for discounting unpaid losses
the tax year ending with or within your tax year. and unpaid loss adjustment expenses?
6 Is the corporation a subsidiary in an affiliated 13 Does the corporation discount any of the loss
group or a parent-subsidiary controlled group? reserves shown on its annual statement?
If “Yes,” enter employer identification number 14a Enter the total unpaid losses shown on the
and name of the parent corporation. corporation’s annual statement:
© (1) for the current year: $
(2) for the previous year: $
7 Did any individual, partnership, corporation, b Enter the total unpaid loss adjustment
estate, or trust at the end of the tax year own, expenses shown on the corporation’s annual
directly or indirectly, 50% or more of the statement:
corporation’s voting stock? (For rules of (1) for the current year: $
attribution, see section 267(c).) If “Yes,” (2) for the previous year: $
complete a and b below 15 If the corporation has a loss from operations
a Attach a schedule showing name and for the tax year and is electing, under section
identifying number. (Do not include any 810(b)(3) to forgo the carryback period, check
information already entered in 6 above.) here ©
b Enter percentage owned © 16 Enter the available OLD carryover from prior
8 Did one foreign person at any time during the tax tax years. (Do not reduce it by any deduction
year own, directly or indirectly, at least 25% of: on page 1, line 19.) © $
(a) the total voting power of all classes of stock
of the corporation entitled to vote, or (b) the total
value of all classes of stock of the corporation?