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IRS5471ScheduleJ.xsl
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<?xml version="1.0" encoding="UTF-8"?>
<xsl:stylesheet xmlns:xsl="http://www.w3.org/1999/XSL/Transform" version="1.0">
<xsl:include href="PopulateTemplate.xsl"/>
<xsl:include href="CommonPathRef.xsl"/>
<xsl:include href="AddHeader.xsl"/>
<xsl:include href="AddOnTable.xsl"/>
<xsl:include href="IRS5471ScheduleJStyle.xsl"/>
<xsl:output method="html" indent="yes"/>
<xsl:strip-space elements="*"/>
<!-- Defines the stage of the data, e.g. original or latest -->
<xsl:param name="IRS5471ScheduleJData" select="$RtnDoc/IRS5471ScheduleJ"/>
<xsl:template match="/">
<html>
<head>
<title>
<xsl:call-template name="FormTitle">
<xsl:with-param name="RootElement" select="local-name($IRS5471ScheduleJData)"/>
</xsl:call-template>
</title>
<meta http-equiv="Pragma" content="no-cache"/>
<meta http-equiv="Cache-Control" content="no-cache"/>
<meta http-equiv="Expires" content="0"/>
<meta http-equiv="Cache-Control" content="private"/>
<meta http-equiv="Content-Type" content="text/html; charset=ISO-8859-1"/>
<meta name="Description" content="IRS Schedule J (Form 5471)"/>
<META name="GENERATOR" content="IBM WebSphere Studio"/>
<script language="JavaScript" src="{$ScriptPath}/FormDisplay.js" type="text/javascript"/>
<xsl:call-template name="InitJS"/>
<style type="text/css">
<xsl:if test="not($Print) or $Print=''">
<!-- Form 5471ScheduleJ CSS Styles are located in the template called below -->
<xsl:call-template name="IRS5471ScheduleJStyle"/>
<xsl:call-template name="AddOnStyle"/>
</xsl:if>
</style>
<xsl:call-template name="GlobalStylesForm"/>
</head>
<body class="styBodyClass">
<form name="IRS5471ScheduleJ">
<!-- BEGIN WARNING LINE -->
<xsl:call-template name="DocumentHeaderLandscape"/>
<!-- END WARNING LINE -->
<!-- BEGIN FORM HEADER -->
<div class="styBB" style="width:256mm;height: 25mm;border-bottom-width:1px;">
<div class="styFNBox" style="width:40mm;font-size:8pt;height:25mm;border-right-width:1px;">
<div class="styFormNumber" style="font-size:10pt;font-weight:bold;">SCHEDULE J</div>
<span class="sty5471ScheduleJFNum2">(Form 5471)</span>
<xsl:call-template name="LinkToLeftoverDataTableInline">
<xsl:with-param name="Desc">Return Software ID</xsl:with-param>
<xsl:with-param name="TargetNode" select="$IRS5471ScheduleJData/softwareId"/>
<xsl:with-param name="Style">padding-left:3mm;</xsl:with-param>
</xsl:call-template>
<xsl:call-template name="LinkToLeftoverDataTableInline">
<xsl:with-param name="Desc">Return Software Version</xsl:with-param>
<xsl:with-param name="TargetNode" select="$IRS5471ScheduleJData/softwareVersion"/>
<xsl:with-param name="Style">padding-left:3mm;</xsl:with-param>
</xsl:call-template>
<div class="sty5471ScheduleJRev">(Rev. December 2011)</div>
<xsl:call-template name="SetFormLinkInline">
<xsl:with-param name="TargetNode" select="$IRS5471ScheduleJData"/>
</xsl:call-template>
<div class="styAgency" style="padding-top:1.7mm;">Department of the Treasury</div>
<div class="styAgency" style="padding-bottom:.1mm;">Internal Revenue Service</div>
</div>
<div class="styFTBox" style="height: 25mm;width:175mm;padding-top:1mm;border-left-width:1px;border-right-width:1px;">
<div class="styMainTitle" style="font-weight:bold;">Accumulated Earnings and Profits (E&P)<br/> of Controlled Foreign Corporation</div>
<div class="styFST" style="font-size:6pt;margin-left:3mm;font-weight:bold;">
<div style="margin-left: 1.5mm;padding-top:8mm;">
<img src="{$ImagePath}/5471SchJ_Bullet.gif" alt="bullet"/>
Attach to Form 5471. See Instructions for Form 5471.
</div>
</div>
</div>
<div class="styTYBox" style="width:40mm;height:25mm;border-left-width: 1px">
<div class="styOMB" style="padding-top:10mm;height:2mm;border-bottom:0;text-align:middle;">OMB No. 1545-0704</div>
</div>
</div>
<!-- END FORM HEADER -->
<!-- BEGIN TAXPAYER INFO -->
<div class="styBB" style="width:256mm;">
<div class="sty5471ScheduleJBusinessName" style="width:184mm;height:30px;border-right-width: 0px;">Name of person filing Form 5471
<br/>
<span style="font-family: verdana, arial, sans-serif;font-size: 7pt;">
<xsl:choose>
<xsl:when test="$IRS5471ScheduleJData/NameOfPersonFilingForm5471 != '' ">
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$IRS5471ScheduleJData/NameOfPersonFilingForm5471"/>
</xsl:call-template>
</xsl:when>
<xsl:when test="$IRS5471ScheduleJData/NameOfBusinessFilingForm5471/BusinessNameLine1 != '' ">
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$IRS5471ScheduleJData/NameOfBusinessFilingForm5471/BusinessNameLine1"/>
</xsl:call-template>
<xsl:choose>
<xsl:when test="$IRS5471ScheduleJData/NameOfBusinessFilingForm5471/BusinessNameLine2 != '' ">
<br/>
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$IRS5471ScheduleJData/NameOfBusinessFilingForm5471/BusinessNameLine2"/>
</xsl:call-template>
</xsl:when>
</xsl:choose>
</xsl:when>
<xsl:otherwise>
<xsl:choose>
<xsl:when test="$RtnHdrData/ReturnType='1040'">
<br/>
<xsl:call-template name="PopulateReturnHeaderFiler">
<xsl:with-param name="TargetNode">Name</xsl:with-param>
</xsl:call-template>
</xsl:when>
<xsl:otherwise>
<xsl:call-template name="PopulateReturnHeaderFiler">
<xsl:with-param name="TargetNode">BusinessNameLine1</xsl:with-param>
</xsl:call-template>
<br/>
<xsl:call-template name="PopulateReturnHeaderFiler">
<xsl:with-param name="TargetNode">BusinessNameLine2</xsl:with-param>
</xsl:call-template>
</xsl:otherwise>
</xsl:choose>
</xsl:otherwise>
</xsl:choose>
</span>
</div>
<div class="sty5471ScheduleJIN" style="width:72mm;height:30px;border-left-width: 1px;">
<span style="font-weight:bold;float:left; clear: none; margin-left: 1mm">Identifying number</span>
<br/>
<span class="sty5471ScheduleJINBox" style="font-weight:normal; height:4mm; margin-left: 1mm; padding-top:2mm;">
<xsl:choose>
<xsl:when test="$IRS5471ScheduleJData/SSN != '' ">
<xsl:call-template name="PopulateSSN">
<xsl:with-param name="TargetNode" select="$IRS5471ScheduleJData/SSN"/>
</xsl:call-template>
</xsl:when>
<xsl:when test="$IRS5471ScheduleJData/EIN != '' ">
<xsl:call-template name="PopulateEIN">
<xsl:with-param name="TargetNode" select="$IRS5471ScheduleJData/EIN"/>
</xsl:call-template>
</xsl:when>
<xsl:when test="$IRS5471ScheduleJData/MissingSSNEINReason != '' ">
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$IRS5471ScheduleJData/MissingSSNEINReason"/>
</xsl:call-template>
</xsl:when>
<xsl:otherwise>
<xsl:choose>
<xsl:when test="$RtnHdrData/ReturnType='1040'">
<xsl:call-template name="PopulateReturnHeaderFiler">
<xsl:with-param name="TargetNode">PrimarySSN</xsl:with-param>
</xsl:call-template>
</xsl:when>
<xsl:otherwise>
<xsl:call-template name="PopulateReturnHeaderFiler">
<xsl:with-param name="TargetNode">EIN</xsl:with-param>
</xsl:call-template>
</xsl:otherwise>
</xsl:choose>
</xsl:otherwise>
</xsl:choose>
</span>
</div>
</div>
<!-- END TAXPAYER INFO -->
<!-- BEGIN NAME OF FOREIGN CORPORATION -->
<!-- May 24, 2012 place holder for new line -->
<div class="styBB" style="width:256mm;">
<div class="sty5471ScheduleJBusinessName" style="width:120mm;height:12mm; ">Name of foreign corporation
<br/>
<span style="font-family: verdana, arial, sans-serif;">
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$IRS5471ScheduleJData/NameOfForeignCorporation/BusinessNameLine1"/>
</xsl:call-template>
<br/>
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$IRS5471ScheduleJData/NameOfForeignCorporation/BusinessNameLine2"/>
</xsl:call-template>
</span>
</div>
<div class="sty5471ScheduleJBusinessName" style="width:64mm;height:12mm;width-right:0;">
<span style="font-weight:bold;float:left; clear: none; margin-left: 1mm">EIN (if any)</span>
<br/>
<span class="sty5471ScheduleJINBox" style="font-weight:normal; margin-left: 1mm; padding-top: 4mm;">
<xsl:choose>
<xsl:when test="$IRS5471ScheduleJData/ForeignCorporationEIN != '' ">
<xsl:call-template name="PopulateEIN">
<xsl:with-param name="TargetNode" select="$IRS5471ScheduleJData/ForeignCorporationEIN"/>
</xsl:call-template>
</xsl:when>
<xsl:when test="$IRS5471ScheduleJData/MissingForeignCorpEINReason != '' ">
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$IRS5471ScheduleJData/MissingForeignCorpEINReason"/>
</xsl:call-template>
</xsl:when>
<xsl:otherwise>
</xsl:otherwise>
</xsl:choose>
</span>
</div>
<div class="sty5471ScheduleJIN" style="width:72mm;height:12mm;boarder-left:0;">
<span style="font-weight:bold;float:left; clear: none; margin-left: 1mm">Reference ID number (see instructions)</span>
<br/>
<span class="sty5471ScheduleJINBox" style="font-weight:normal; loat:left; margin-left: 1mm; padding-top:4mm;">
<xsl:choose>
<xsl:when test="((count($IRS5471ScheduleJData/ForeignEntityIdentificationGrp) > 1)) ">
See Additional Data Table
</xsl:when>
<xsl:otherwise>
<span style="font-size:8px;">
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$IRS5471ScheduleJData/ForeignEntityIdentificationGrp/ForeignEntityReferenceIdNumber"/>
</xsl:call-template>
</span>
</xsl:otherwise>
</xsl:choose>
</span>
</div>
</div>
<!-- BEGIN HEADER -->
<div style="width: 256mm;">
<span class="sty5471ScheduleJCellGeneric" style="width:62mm;text-align: center; height: 22.5mm; padding-top: 1.5mm">
<br/>
<b>Important:</b> Enter amounts in<br/>functional currency.
</span>
<span class="sty5471ScheduleJCellGeneric" style="width:32mm;text-align: center; height: 22.5mm; padding-top: 2mm;">
<b>(a)</b> Post-1986<br/>Undistributed Earnings<br/>(post-86 section<br/> 959(c)(3) balance)
</span>
<span class="sty5471ScheduleJCellGeneric" style="width:35mm;text-align: center; height: 22.5mm; padding-top: 2mm">
<b>(b)</b> Pre-1987 E&P<br/>Not Previously Taxed<br/>(pre-87 section<br/>959(c)(3) balance)
</span>
<span style="width:95mm;">
<span class="sty5471ScheduleJCellGeneric" style="width:95mm;text-align: center; height: 10.5mm; ">
<b>(c)</b>Previously Taxed E&P (see instructions)<br/>(sections 959(c)(1) and (2) balances)
</span>
<span class="sty5471ScheduleJCellGeneric" style="width:31mm;text-align: center;height: 12mm;">
<br/>
<i>(i)</i> Earnings Invested<br/>in U.S. Property
</span>
<span class="sty5471ScheduleJCellGeneric" style="width:31mm;text-align: center; height: 12mm;">
<i>(ii)</i> Earnings Invested<br/>in Excess Passive<br/>Assets
</span>
<span class="sty5471ScheduleJCellGeneric" style="width:33mm;text-align: center; height: 12mm;">
<br/>
<i>(iii)</i> Subpart F Income
</span>
</span>
<span class="sty5471ScheduleJCellGeneric" style="width:32mm;text-align: center; border-right: 0;height: 22.5mm; ">
<b>(d)</b> Total Section<br/>964(a) E&P<br/>(combine columns<br/>(a), (b), and (c))
</span>
</div>
<!-- END HEADER -->
<!-- BEGIN LINE 1 -->
<div class="sty5471ScheduleJDescLine">
<span class="sty5471ScheduleJLNCol" style="width:62mm;height:8.5mm;">
<span class="sty5471ScheduleJLN" style="padding-top: 1.5mm">1</span>
<span class="sty5471ScheduleJLine" style="margin-left: 4.5mm; padding-top: 1.5mm">Balance at beginning of year</span>
</span>
<span class="sty5471ScheduleJCellGeneric" style="width:32mm; height:8.5mm;padding-top: 5mm;">
<xsl:call-template name="PopulateAmount">
<xsl:with-param name="MaxSize" select="17"/>
<xsl:with-param name="TargetNode" select="$IRS5471ScheduleJData/BalAtBOYPost1986UndistrEarn"/>
</xsl:call-template>
</span>
<span class="sty5471ScheduleJCellGeneric" style="width:35mm; height:8.5mm;padding-top: 5mm;">
<xsl:call-template name="PopulateAmount">
<xsl:with-param name="MaxSize" select="17"/>
<xsl:with-param name="TargetNode" select="$IRS5471ScheduleJData/BalAtBOYPre1987EPNotPrevTxd"/>
</xsl:call-template>
</span>
<span class="sty5471ScheduleJCellGeneric" style="width:31mm;height:8.5mm; padding-top: 5mm">
<xsl:call-template name="PopulateAmount">
<xsl:with-param name="MaxSize" select="17"/>
<xsl:with-param name="TargetNode" select="$IRS5471ScheduleJData/BalanceAtBOYUSPropInvestedEarn"/>
</xsl:call-template>
</span>
<span class="sty5471ScheduleJCellGeneric" style="width:31mm;height:8.5mm; padding-top: 5mm">
<xsl:call-template name="PopulateAmount">
<xsl:with-param name="MaxSize" select="17"/>
<xsl:with-param name="TargetNode" select="$IRS5471ScheduleJData/BalanceAtBOYExPssvAstInvstEarn"/>
</xsl:call-template>
</span>
<span class="sty5471ScheduleJCellGeneric" style="width:33 mm;height:8.5mm; padding-top: 5mm">
<xsl:call-template name="PopulateAmount">
<xsl:with-param name="MaxSize" select="17"/>
<xsl:with-param name="TargetNode" select="$IRS5471ScheduleJData/BalanceAtBOYSubpartFIncome"/>
</xsl:call-template>
</span>
<span class="sty5471ScheduleJCellGeneric" style="width:32mm;height:8.5mm; padding-top: 5mm; border-right:0;">
<xsl:call-template name="PopulateAmount">
<xsl:with-param name="MaxSize" select="17"/>
<xsl:with-param name="TargetNode" select="$IRS5471ScheduleJData/BalanceAtBOYTotalSection964aEP"/>
</xsl:call-template>
</span>
</div>
<!-- END LINE 1 -->
<!-- BEGIN LINE 2a -->
<div class="sty5471ScheduleJDescLine">
<span class="sty5471ScheduleJLNCol" style="width:62mm;">
<span class="sty5471ScheduleJLN" style="padding-top: 1.5mm">2a</span>
<span class="sty5471ScheduleJLine" style="padding-top: 1.5mm">Current year E&P</span>
</span>
<span class="sty5471ScheduleJCellGeneric" style="padding-top: 4.5mm; width:32mm; ">
<xsl:call-template name="PopulateAmount">
<xsl:with-param name="MaxSize" select="17"/>
<xsl:with-param name="TargetNode" select="$IRS5471ScheduleJData/CurrYearEPPost1986UndistrEarn"/>
</xsl:call-template>
</span>
<span class="sty5471ScheduleJCellGeneric" style="background-color: lightgrey; width:35mm; "/>
<span class="sty5471ScheduleJCellGeneric" style="background-color: lightgrey; width:31mm;"/>
<span class="sty5471ScheduleJCellGeneric" style="background-color: lightgrey; width:31mm; "/>
<span class="sty5471ScheduleJCellGeneric" style="background-color: lightgrey; width:33mm;"/>
<span class="sty5471ScheduleJCellGeneric" style="background-color: lightgrey; width:32mm; border-right:0;"/>
</div>
<!-- END LINE 2a -->
<!-- BEGIN LINE 2b -->
<div class="sty5471ScheduleJDescLine">
<span class="sty5471ScheduleJLNCol" style="width:62mm;">
<span class="sty5471ScheduleJLN" style="margin-left: 2.5mm; padding-top: 1.5mm">b</span>
<span class="sty5471ScheduleJLine" style="padding-top: 1.5mm">Current year deficit in E&P</span>
</span>
<span class="sty5471ScheduleJCellGeneric" style="padding-top: 4mm; width:32mm; ">
<xsl:call-template name="PopulateAmount">
<xsl:with-param name="MaxSize" select="17"/>
<xsl:with-param name="TargetNode" select="$IRS5471ScheduleJData/CurrYrEPDfctPost86UndistrEarn"/>
</xsl:call-template>
</span>
<span class="sty5471ScheduleJCellGeneric" style="background-color: lightgrey; width:35mm;"/>
<span class="sty5471ScheduleJCellGeneric" style="background-color: lightgrey; width:31mm;"/>
<span class="sty5471ScheduleJCellGeneric" style="background-color: lightgrey; width:31mm;"/>
<span class="sty5471ScheduleJCellGeneric" style="background-color: lightgrey; width:33mm;"/>
<span class="sty5471ScheduleJCellGeneric" style="background-color: lightgrey; width:32mm; border-right:0;"/>
</div>
<!-- END LINE 2b -->
<!-- BEGIN LINE 3 -->
<div class="sty5471ScheduleJDescLine">
<span class="sty5471ScheduleJLNCol" style="width:62mm;height:13.5mm;">
<span class="sty5471ScheduleJLN" style="padding-top: 1mm">3</span>
<span class="sty5471ScheduleJLine" style="margin-left: 4.5mm; padding-top: 1mm">Total current and accumulated<br/>
<span style="width: .5mm"/>E&P not previously taxed (line 1<br/>
<span style="width: .5mm"/>plus line 2a <b>or</b> line 1 minus line 2b)
</span>
</span>
<span class="sty5471ScheduleJCellGeneric" style="height: 13.5mm;padding-top: 10mm; width:32mm; ">
<xsl:call-template name="PopulateAmount">
<xsl:with-param name="MaxSize" select="17"/>
<xsl:with-param name="TargetNode" select="$IRS5471ScheduleJData/TotCurrAndAccumEPPost1986Earn"/>
</xsl:call-template>
</span>
<span class="sty5471ScheduleJCellGeneric" style="height: 13.5mm;padding-top: 10mm; width:35mm; ">
<xsl:call-template name="PopulateAmount">
<xsl:with-param name="MaxSize" select="17"/>
<xsl:with-param name="TargetNode" select="$IRS5471ScheduleJData/TotCurrAccumEPPre1987EPNotTxd"/>
</xsl:call-template>
</span>
<span class="sty5471ScheduleJCellGeneric" style="height: 13.5mm; background-color: lightgrey;width:31mm;"/>
<span class="sty5471ScheduleJCellGeneric" style="height: 13.5mm;background-color: lightgrey;width:31mm;"/>
<span class="sty5471ScheduleJCellGeneric" style="height: 13.5mm;background-color: lightgrey;width:33mm;"/>
<span class="sty5471ScheduleJCellGeneric" style="height: 13.5mm;background-color: lightgrey;width:32mm; border-right:0;"/>
</div>
<!-- END LINE 3 -->
<!-- BEGIN LINE 4 -->
<div class="sty5471ScheduleJDescLine">
<span class="sty5471ScheduleJLNCol" style="width:62mm;height:13.5mm;">
<span class="sty5471ScheduleJLN" style="padding-top: 1.5mm">4</span>
<span class="sty5471ScheduleJLine" style="height: 13mm; margin-left: 4.5mm; padding-top: 1.5mm">Amounts included under section<br/>
<span style="width: .5mm"/>951(a) or reclassified under<br/>
<span style="width: .5mm"/>section 959(c) in current year
</span>
</span>
<span class="sty5471ScheduleJCellGeneric" style="height: 13mm;padding-top: 10mm; width:32mm; ">
<xsl:call-template name="PopulateAmount">
<xsl:with-param name="MaxSize" select="17"/>
<xsl:with-param name="TargetNode" select="$IRS5471ScheduleJData/CurrYr951aOr959cAmtPost86Earn"/>
</xsl:call-template>
</span>
<span class="sty5471ScheduleJCellGeneric" style="height: 13mm;padding-top: 10mm; width:35mm; ">
<xsl:call-template name="PopulateAmount">
<xsl:with-param name="MaxSize" select="17"/>
<xsl:with-param name="TargetNode" select="$IRS5471ScheduleJData/CurrYear951aOr959cAmtPre1987EP"/>
</xsl:call-template>
</span>
<span class="sty5471ScheduleJCellGeneric" style="height: 13mm;padding-top:10mm; width:31mm; ">
<xsl:call-template name="PopulateAmount">
<xsl:with-param name="MaxSize" select="17"/>
<xsl:with-param name="TargetNode" select="$IRS5471ScheduleJData/CY951aOr959cAmtUSPropInvstEarn"/>
</xsl:call-template>
</span>
<span class="sty5471ScheduleJCellGeneric" style="height: 13mm;padding-top: 10mm; width:31mm;">
<xsl:call-template name="PopulateAmount">
<xsl:with-param name="MaxSize" select="17"/>
<xsl:with-param name="TargetNode" select="$IRS5471ScheduleJData/CY951aOr959cAmtExPssvAstInvst"/>
</xsl:call-template>
</span>
<span class="sty5471ScheduleJCellGeneric" style="height: 13mm;padding-top:10mm; width:33mm; ">
<xsl:call-template name="PopulateAmount">
<xsl:with-param name="MaxSize" select="17"/>
<xsl:with-param name="TargetNode" select="$IRS5471ScheduleJData/CY951aOr959cAmtSubpartFIncome"/>
</xsl:call-template>
</span>
<span class="sty5471ScheduleJCellGeneric" style="height: 13.5mm;padding-top:9mm; background-color: lightgrey; width:32mm; border-right:0;"/>
</div>
<!-- END LINE 4 -->
<!-- BEGIN LINE 5a -->
<div class="sty5471ScheduleJDescLine">
<span class="sty5471ScheduleJLNCol" style="width:62mm;height:13.5mm;">
<span class="sty5471ScheduleJLN" style="padding-top: 1.5mm">5a</span>
<span class="sty5471ScheduleJLine" style="height: 13mm; padding-top: 1.5mm">Actual distributions or<br/>
<span style="width: .5mm"/>reclassifications of<br/>
<span style="width: .5mm"/>previously taxed E&P
</span>
</span>
<span class="sty5471ScheduleJCellGeneric" style="height: 13.5mm; background-color: lightgrey; padding-top: 9mm; width:32mm;"/>
<span class="sty5471ScheduleJCellGeneric" style="height: 13.5mm; background-color: lightgrey; padding-top: 9mm; width:35mm;"/>
<span class="sty5471ScheduleJCellGeneric" style="height: 13.5mm; padding-top: 10mm; width:31mm; ">
<xsl:call-template name="PopulateAmount">
<xsl:with-param name="MaxSize" select="17"/>
<xsl:with-param name="TargetNode" select="$IRS5471ScheduleJData/ActlDistriReclsUSPropInvstEarn"/>
</xsl:call-template>
</span>
<span class="sty5471ScheduleJCellGeneric" style="height: 13mm; padding-top: 10mm; width:31mm; ">
<xsl:call-template name="PopulateAmount">
<xsl:with-param name="MaxSize" select="17"/>
<xsl:with-param name="TargetNode" select="$IRS5471ScheduleJData/ActlDistriReclsExPssvAstInvst"/>
</xsl:call-template>
</span>
<span class="sty5471ScheduleJCellGeneric" style="height: 13mm; padding-top: 10mm; width:33mm; ">
<xsl:call-template name="PopulateAmount">
<xsl:with-param name="MaxSize" select="17"/>
<xsl:with-param name="TargetNode" select="$IRS5471ScheduleJData/ActlDistriReclsSubpartFIncome"/>
</xsl:call-template>
</span>
<span class="sty5471ScheduleJCellGeneric" style="height: 13.5mm; background-color: lightgrey; padding-top: 9mm; width:32mm; border-right:0;"/>
</div>
<!-- END LINE 5a -->
<!-- BEGIN LINE 5b -->
<div class="sty5471ScheduleJDescLine">
<span class="sty5471ScheduleJLNCol" style="width:62mm;height:10.5mm;">
<span class="sty5471ScheduleJLN" style="margin-left: 2.5mm; padding-top: 2mm ">b</span>
<span class="sty5471ScheduleJLine" style="height: 10mm; padding-top: 2mm">Actual distributions of<br/>
<span style="width: .5mm"/>nonpreviously taxed E&P
</span>
</span>
<span class="sty5471ScheduleJCellGeneric" style="height: 10.5mm; padding-top: 7mm; width:32mm;">
<xsl:call-template name="PopulateAmount">
<xsl:with-param name="MaxSize" select="17"/>
<xsl:with-param name="TargetNode" select="$IRS5471ScheduleJData/ActlDistriOfNotPrevTxdEPPost86"/>
</xsl:call-template>
</span>
<span class="sty5471ScheduleJCellGeneric" style="height: 10.5mm; padding-top: 7mm; width:35mm; ">
<xsl:call-template name="PopulateAmount">
<xsl:with-param name="MaxSize" select="17"/>
<xsl:with-param name="TargetNode" select="$IRS5471ScheduleJData/ActlDistriOfNotPrevTxdEPPre87"/>
</xsl:call-template>
</span>
<span class="sty5471ScheduleJCellGeneric" style="height: 10.5mm; background-color: lightgrey; padding-top: 7mm; width:31mm;"/>
<span class="sty5471ScheduleJCellGeneric" style="height: 10.5mm; background-color: lightgrey; padding-top: 7mm; width:31mm;"/>
<span class="sty5471ScheduleJCellGeneric" style="height: 10.5mm; background-color: lightgrey; padding-top: 7mm; width:33mm;"/>
<span class="sty5471ScheduleJCellGeneric" style="height: 10.5mm; background-color: lightgrey; padding-top: 7mm; width:32mm; border-right:0;"/>
</div>
<!-- END LINE 5b -->
<!-- BEGIN LINE 6a -->
<div class="sty5471ScheduleJDescLine">
<span class="sty5471ScheduleJLNCol" style="width:62mm;">
<span class="sty5471ScheduleJLN" style="padding-top: 1mm">6a</span>
<span class="sty5471ScheduleJLine" style="height: 13mm;padding-top: 1mm">Balance of previously taxed<br/>
<span style="width: .5mm"/>E&P at end of year (line 1 plus<br/>
<span style="width: .5mm"/>line 4, minus line 5a)
</span>
</span>
<span class="sty5471ScheduleJCellGeneric" style="height: 13.5mm; background-color: lightgrey; padding-top: 9mm; width:32mm;"/>
<span class="sty5471ScheduleJCellGeneric" style="height: 13.5mm; background-color: lightgrey; padding-top: 9mm; width:35mm;"/>
<span class="sty5471ScheduleJCellGeneric" style="height: 13.5mm; padding-top: 10mm; width:31mm; ">
<xsl:call-template name="PopulateAmount">
<xsl:with-param name="MaxSize" select="17"/>
<xsl:with-param name="TargetNode" select="$IRS5471ScheduleJData/EOYEPBalPrevTxdUSPropInvstEarn"/>
</xsl:call-template>
</span>
<span class="sty5471ScheduleJCellGeneric" style="height: 13mm; padding-top: 10mm; width:31mm; ">
<xsl:call-template name="PopulateAmount">
<xsl:with-param name="MaxSize" select="17"/>
<xsl:with-param name="TargetNode" select="$IRS5471ScheduleJData/EOYEPBalPrevTxdExPssvAstInvst"/>
</xsl:call-template>
</span>
<span class="sty5471ScheduleJCellGeneric" style="height: 13mm; padding-top: 10mm; width:33mm; ">
<xsl:call-template name="PopulateAmount">
<xsl:with-param name="MaxSize" select="17"/>
<xsl:with-param name="TargetNode" select="$IRS5471ScheduleJData/EOYEPBalPrevTxdSubpartFIncome"/>
</xsl:call-template>
</span>
<span class="sty5471ScheduleJCellGeneric" style="height: 13.5mm; background-color: lightgrey; padding-top: 9mm; width:32mm; border-right:0;"/>
</div>
<!-- END LINE 6a -->
<!-- BEGIN LINE 6b -->
<div class="sty5471ScheduleJDescLine">
<span class="sty5471ScheduleJLNCol" style="width:62mm;height:13.5mm;">
<span class="sty5471ScheduleJLN" style="margin-left: 2.5mm; padding-top:1mm">b</span>
<span class="sty5471ScheduleJLine" style="height: 13mm; padding-top: 1mm">Balance of E&P not previously<br/>
<span style="width: .5mm"/>taxed at end of year (line 3<br/>
<span style="width: .5mm"/>minus line 4, minus line 5b)
</span>
</span>
<span class="sty5471ScheduleJCellGeneric" style="height: 13mm; padding-top: 10mm; width:32mm;">
<xsl:call-template name="PopulateAmount">
<xsl:with-param name="MaxSize" select="17"/>
<xsl:with-param name="TargetNode" select="$IRS5471ScheduleJData/EndOfYearEPBalNotPrevTxdPost86"/>
</xsl:call-template>
</span>
<span class="sty5471ScheduleJCellGeneric" style="height: 13mm; padding-top: 10mm; width:35mm; ">
<xsl:call-template name="PopulateAmount">
<xsl:with-param name="MaxSize" select="17"/>
<xsl:with-param name="TargetNode" select="$IRS5471ScheduleJData/EndOfYearEPBalNotPrevTxdPre87"/>
</xsl:call-template>
</span>
<span class="sty5471ScheduleJCellGeneric" style="height: 13.5mm; background-color: lightgrey; padding-top: 9mm; width:31mm;"/>
<span class="sty5471ScheduleJCellGeneric" style="height: 13.5mm; background-color: lightgrey; padding-top: 9mm; width:31mm;"/>
<span class="sty5471ScheduleJCellGeneric" style="height: 13.5mm; background-color: lightgrey; padding-top: 9mm; width:33mm;"/>
<span class="sty5471ScheduleJCellGeneric" style="height: 13.5mm; background-color: lightgrey; padding-top: 9mm; width:32mm; border-right:0;"/>
</div>
<!-- END LINE 6b -->
<!-- BEGIN LINE 7 -->
<div class="sty5471ScheduleJDescLine">
<span class="sty5471ScheduleJLNCol" style="width:62mm;height:13.5mm;">
<span class="sty5471ScheduleJLN" style="padding-top: 1mm">7</span>
<span class="sty5471ScheduleJLine" style="height: 13mm; margin-left: 4.5mm;padding-top: 1mm">Balance at end of year. (Enter<br/>
<span style="width: .5mm"/>amount from line 6a or line 6b,<br/>
<span style="width: .5mm"/>whichever is applicable.)
</span>
</span>
<span class="sty5471ScheduleJCellGeneric" style="height:13mm; padding-top: 10mm; width:32mm;">
<xsl:call-template name="PopulateAmount">
<xsl:with-param name="MaxSize" select="17"/>
<xsl:with-param name="TargetNode" select="$IRS5471ScheduleJData/EndOfYearBalPost86UndistrEarn"/>
</xsl:call-template>
</span>
<span class="sty5471ScheduleJCellGeneric" style="height: 13mm;padding-top: 10mm; width:35mm; ">
<xsl:call-template name="PopulateAmount">
<xsl:with-param name="MaxSize" select="17"/>
<xsl:with-param name="TargetNode" select="$IRS5471ScheduleJData/EndOfYearBalPre87EPNotPrevTxd"/>
</xsl:call-template>
</span>
<span class="sty5471ScheduleJCellGeneric" style="height: 13mm;padding-top: 10mm; width:31mm; ">
<xsl:call-template name="PopulateAmount">
<xsl:with-param name="MaxSize" select="17"/>
<xsl:with-param name="TargetNode" select="$IRS5471ScheduleJData/EndOfYearBalUSPropInvestedEarn"/>
</xsl:call-template>
</span>
<span class="sty5471ScheduleJCellGeneric" style="height: 13mm;padding-top: 10mm; width:31mm; ">
<xsl:call-template name="PopulateAmount">
<xsl:with-param name="MaxSize" select="17"/>
<xsl:with-param name="TargetNode" select="$IRS5471ScheduleJData/EndOfYearBalExPssvAstInvstEarn"/>
</xsl:call-template>
</span>
<span class="sty5471ScheduleJCellGeneric" style="height: 13mm;padding-top:10mm; width:33mm; ">
<xsl:call-template name="PopulateAmount">
<xsl:with-param name="MaxSize" select="17"/>
<xsl:with-param name="TargetNode" select="$IRS5471ScheduleJData/EndOfYearBalSubpartFIncome"/>
</xsl:call-template>
</span>
<span class="sty5471ScheduleJCellGeneric" style="height: 13mm;padding-top: 10mm; width:32mm; border-right:0;">
<xsl:call-template name="PopulateAmount">
<xsl:with-param name="MaxSize" select="17"/>
<xsl:with-param name="TargetNode" select="$IRS5471ScheduleJData/EndOfYearBalTotalSection964aEP"/>
</xsl:call-template>
</span>
</div>
<!-- END LINE 7 -->
<!-- BEGIN FORM FOOTER -->
<div class="sty5471ScheduleJFormFooter">
<div style="width:130mm;font-weight:bold; float: left; clear: none;">For Paperwork Reduction Act Notice, see the Instructions for Form 5471.</div>
<div style="width:29mm;font-weight:normal; float: left; clear: none">Cat. No. 21111K</div>
<div style="width:55mm;text-align:right;font-weight:bold; text-align: right; float: right; clear: none">Schedule J(Form 5471)
<span style="font-weight: normal"> (Rev. 12-2011)</span>
</div>
</div>
<!-- END FORM FOOTER -->
<div class="pageEnd"/>
<br/>
<div class="styLeftOverTitleLineLandscape" id="LeftoverData">
<div class="styLeftOverTitle">
Additional Data
</div>
<div class="styLeftOverButtonContainerLandscape" style="float:right;">
<input class="styLeftoverTableBtn" TabIndex="1" type="button" value="Return to Form" onclick="javascript:returnToWriteInImage();"/>
</div>
</div>
<table class="styLeftOverTblLandscape">
<xsl:call-template name="PopulateCommonLeftoverLandscape">
<xsl:with-param name="TargetNode" select="$IRS5471ScheduleJData"/>
<xsl:with-param name="DescWidth" select="100"/>
</xsl:call-template>
</table>
<!-- END Left Over Table -->
<xsl:if test="((count($IRS5471ScheduleJData/ForeignEntityIdentificationGrp) > 1))">
<span class="styRepeatingDataTitle">
<br/>
</span>
<table class="styDepTbl" style="font-size:7pt">
<thead class="styTableHead">
<tr class="styDepTblHdr">
<th class="styDepTblCell" style="text-align:left">
Reference ID number (see instructions)
</th>
</tr>
</thead>
<tbody>
<xsl:for-each select="$IRS5471ScheduleJData/ForeignEntityIdentificationGrp">
<tr>
<!--Define background colors to the rows -->
<xsl:attribute name="class"><xsl:choose><xsl:when test="position() mod 2 = 1">styDepTblRow1</xsl:when>
<xsl:otherwise>styDepTblRow2</xsl:otherwise></xsl:choose></xsl:attribute>
<td class="styDepTblCell" style="text-align:left;">
<span style="font-family:verdana;font-size:6pt;">
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="ForeignEntityReferenceIdNumber"/>
</xsl:call-template>
</span>
<br/>
</td>
</tr>
</xsl:for-each>
</tbody>
</table>
</xsl:if>
<!--</div>-->
</form>
</body>
</html>
</xsl:template>
</xsl:stylesheet>