Form FTB3726 "Deferred Intercompany Stock Account (Disa) and Capital Gains Information" - California

What Is Form FTB3726?

This is a legal form that was released by the California Franchise Tax Board - a government authority operating within California. Check the official instructions before completing and submitting the form.

Form Details:

  • Released on January 1, 2017;
  • The latest edition provided by the California Franchise Tax Board;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;

Download a printable version of Form FTB3726 by clicking the link below or browse more documents and templates provided by the California Franchise Tax Board.

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Download Form FTB3726 "Deferred Intercompany Stock Account (Disa) and Capital Gains Information" - California

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Deferred Intercompany Stock Account (DISA)
TAXABLE YEAR
CALIFORNIA FORM
and Capital Gains Information
2017
3726
Attach to Form 100 or Form 100W.
Corporation name (distribution recipient)
California corporation number
Complete a separate form FTB 3726 for each corporation that received the distribution.
Part I
Prior Years DISA Information (Cal. Code Regs., tit. 18 section 25106.5-1(b)(8)). Attach additional sheets if necessary.
Fill out Part l completely to satisfy the annual disclosure requirements.
(a)
(b)
(c)
(d)
(e)
(f)
(g)
Name of distributor
Year of
Ownership
Current
DISA balance at
Current year capital
DISA balance
deferral
percentage at
ownership
beginning of taxable year
contributions
at end of taxable year
(yyyy)
time of
percentage
(column (e) less
distribution
column (f))
Part II Current Year DISA Information. Attach additional sheets if necessary. Complete this part to calculate the current taxable year DISA balances that are required to be disclosed.
(a)
(b)
(c)
(d)
(e)
(f)
(g)
Name of distributor
Percentage
Distribution
Amount from
Amount from
Amount from
Deferred capital gains
of
amount
column (c) paid out
column (c) paid out
column (c)
(current year DISA
ownership
of current year E&P
of accumulated E&P
reducing basis of the
balance) (column (c)
of dividend
distributors stock
less the sum of columns
distributor
(d), (e), & (f))
Part III DISA Capital Gains Recognized This Taxable Year (Cal. Code Regs., tit. 18 section 25106.5-1(f)(1)(B)). Attach additional sheets if necessary.
Check column (g), Box A if the gain is a short-term capital gain.
Check column (g), Box B if partial sale of stock.
(a)
(b)
(c)
(d)
(e)
(f)
(g)
Name of distributor
Year of
Type of
DISA balance
Recognition ratio
Amount of
deferral
triggering event
capital gain recognized
(yyyy)
(column (d) x (e))
Box A
Box B
1
2 Short-term DISA capital gains. Add the amounts in Line 1, column (f) where column (g), Box A is checked. Enter here and on Form 100 or 100W, Side 6,
Schedule D, Part I, line 1, column (f). See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 Long-term DISA capital gains. Add the amounts in Line 1, column (f) where column (g), Box A is not checked. Enter here and on Form 100 or 100W, Side 6,
Schedule D, Part II, line 5, column (f). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Deferred Intercompany Stock Account (DISA)
TAXABLE YEAR
CALIFORNIA FORM
and Capital Gains Information
2017
3726
Attach to Form 100 or Form 100W.
Corporation name (distribution recipient)
California corporation number
Complete a separate form FTB 3726 for each corporation that received the distribution.
Part I
Prior Years DISA Information (Cal. Code Regs., tit. 18 section 25106.5-1(b)(8)). Attach additional sheets if necessary.
Fill out Part l completely to satisfy the annual disclosure requirements.
(a)
(b)
(c)
(d)
(e)
(f)
(g)
Name of distributor
Year of
Ownership
Current
DISA balance at
Current year capital
DISA balance
deferral
percentage at
ownership
beginning of taxable year
contributions
at end of taxable year
(yyyy)
time of
percentage
(column (e) less
distribution
column (f))
Part II Current Year DISA Information. Attach additional sheets if necessary. Complete this part to calculate the current taxable year DISA balances that are required to be disclosed.
(a)
(b)
(c)
(d)
(e)
(f)
(g)
Name of distributor
Percentage
Distribution
Amount from
Amount from
Amount from
Deferred capital gains
of
amount
column (c) paid out
column (c) paid out
column (c)
(current year DISA
ownership
of current year E&P
of accumulated E&P
reducing basis of the
balance) (column (c)
of dividend
distributors stock
less the sum of columns
distributor
(d), (e), & (f))
Part III DISA Capital Gains Recognized This Taxable Year (Cal. Code Regs., tit. 18 section 25106.5-1(f)(1)(B)). Attach additional sheets if necessary.
Check column (g), Box A if the gain is a short-term capital gain.
Check column (g), Box B if partial sale of stock.
(a)
(b)
(c)
(d)
(e)
(f)
(g)
Name of distributor
Year of
Type of
DISA balance
Recognition ratio
Amount of
deferral
triggering event
capital gain recognized
(yyyy)
(column (d) x (e))
Box A
Box B
1
2 Short-term DISA capital gains. Add the amounts in Line 1, column (f) where column (g), Box A is checked. Enter here and on Form 100 or 100W, Side 6,
Schedule D, Part I, line 1, column (f). See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 Long-term DISA capital gains. Add the amounts in Line 1, column (f) where column (g), Box A is not checked. Enter here and on Form 100 or 100W, Side 6,
Schedule D, Part II, line 5, column (f). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .