Form 1118 (Rev. 1.79) Page 4

EEC Computation of Tax Deemed to Have Been Paid by First-tier Foreign Corporations

The following lines are for the computation of tax deemed to have been paid by a first-tier foreign corporation with respect to dividends from a second-tier foreign cor-
poration under section 902(b)(1). Enter the amounts from column 11 in Schedule C, column 9.

Forel n Tax, £ Foreign 11, Tax Deemed
to Have
2. Incorporated ald or Accrue Tax Pald or | 9, Tax
1. Name of Foreign 2. | Under the Laws it 4 6, Earnings and \ecrued on Deemed Been Paid by
Corporation and its Related | Year of 4 Gains, Profits, Frofits, and Profits for Year | 7 pividends paia | “emulated come 10. Column 8 | Related Foreign
Higher-Tier Foreign (See | (Name of country and Income jacome in in 4 - Divi rofits (From jus orporation
Corporati inst.) US. for Year Column 4 less column 5) (Enter Amount | cobluie E, column 9 (Column 7 divided
poration inst. or On) (Attach receipt from column | Sstumn 11) by column 6 and
possessior ‘or copy of ee Inst. ‘multiplied by
return) for exceptions) column 10)

| Schedule E | Computation of Tax Deemed to Have Been Paid by Second-tier Foreign Corporations
The following lines are for the computation of tax deemed to have been paid by a second-tier foreign corporation with respect to dividends from a third-tier foreign cor-

poration under section 902(b)(2). Enter the amounts from column 11 in Schedule D, column 9.
Le We,

i Li Zi

‘tk U.S, GOVERNMENT PRINTING OFFICE : 197%—O-575-315 575-315-1


rom 1118

(Rev. Jan. 1979)

Department of the Treasury
Internal Revenue Service

Computation of Foreign Tax Credit—Corporations

For calendar

year 19.

~, or other taxable year beginning

19.

«and ending

+ 19.

Name

Employer Identification number

This form is being completed for credit with respect to:
(Use a separate Form 1118 for each type
of income. See General Instruction K.)

{_] Section 904(d) Interest Income

( Dividends from a DISC or Former DISC
(1) Foreign Oit Related Income (Also complete separate Schedule F, Form 1118)
C Income from Scurces Within U.S. Possessions (limitation method J» [] Per-country OR (overall)

[_] All Other Income from Sources Without the U.S.

HEC Taxable Income or (Loss) From Sources Without the United States

1. Name of Foreign
Country or US.
Possession
(Use a separate
line for each)

Gross Income or (Loss) From Sources Without the U.S. (Exclude Foreign Branch and Section 663(b) Gross Income—See instructions)

2. Dividends (Ex-
Clude Gross-up) |

3. Dividend
Gross-up
(Section 78)

4. Interest

5. Gross

Rents, Royalties,
and License Fees

6. Gross
Income from
Performance
of Services

7. Foreign Source
Capital Gain
Net Income

8B. Ordinary
Income or
(Loss) from
Partnerships

9. Other
(Attach
schedule)

10. Total
(Add columns
2 through 9)

ala mololpa|>

Totals (Add lines A through G) .

instructions)

Deductions (Exclude Foreign Branch and Section 863(b) Deductions—See 16. Total Taxabl

— ao . Total Taxable

11. Definitely Allocable Deductions 14. Taxable in- | 15: Taxable In | income. or (Loss)

and Licensil 12, Ratable Part 12, Total coor Foreign” | Apportioned to | Ow ene US. (Be.

Rental, Royalty, and Licensing Expenses c. Expenses d. Other €. Total Defi of Deductions not Deductions Branches Sources With’ | fore Loss "Recap-

Related to Definitely nitely Allocable Definitely Allo (Add. columns from Sources uniter Sectinn | ture) (Column 10

a. Depreciation, b. otn Performance Allocable Dequetions (Aad cable (ittach 11(e) and 12) reat the US, B63(b) (Attach | S55 column 13

Deplet ind Other of Services Deductions oun Mu edule) schedule) ae
‘Amortization Expenses through 11(¢)) and 15.)
A
B
Cc
D
3
F
G
Totals
Form 1118 (Rev. 1-79)

575-315-1


Form 1118 (Rev. 1-79)

Page 2

PART |.—Foreign Taxes Paid or Accrued and Deemed to Have Been Paid

1. Credit is 4. Foreign Taxes Pald or Accrued (Attach receipt or copy of return, and a
Claimed for Taxes: 2. type Se al schedule showing amounts in foreign currency and conversion rate(s) used) _ hy, Total Foreign | 5. Tax Deemed
C1 peia CI accrued of (Title, number, Tax Withheld at Source on: Other Foreign Taxes Paid or Accrued on: pens a Paid (From
Date Pola | bate acerca | | SRR, | a, wividends |b. interest | Royatios, sna} Branch | eservtces | renner |g otmer | fovem ates | fotumn ii)
x :
- BL
¢ — — -
D
E - —
F
& —_——_——_|
Totals (Add lines A through 6. .§§! LYN Ulla

PART li.—Computation of Foreign Tax Credit

1 Total foreign taxes paid or accrued (From Part i, column 4(h), “Totals’
Total taxes deemed to have been paid (From Part |, column 5, “Totals” line).

ine)

Reduction for taxes under sections 901(e), 907(a), 1503(b), and 6038 (See also General Instruction 0) (Attach schedule)

Carryback or carryover (Attach schedule showing computation in detail) (See General Instruction M)
Total foreign taxes (Line 1 plus lines 2 and 4 less fine 3)

Recapture of prior year overall foreign losses (See General Instructions L(3))
Line 6 less line 7
Total taxable income from all sources (Enter taxable income from your tax return).

2

3

4

5

6 Tota! taxable income or (loss) from sources without the U.S. (Before loss recapture) (From Schedule A, column 16, “Totals” line)
7

8

9

10 Less: Adjustments to total taxable income from all sources (See General Instructions L(2), L(4), and L(5)).

11 Line 9 less line 10
12 Line 8 divided by line 11 ({f line 8 exceeds line 11, enter the figure "1"’)
13 Total U.S. income tax against which credit is allowed (After section 936 credit but before any other credit)

14 Limitation (Line 13 multiplied by tine 12)
15_Foreign tax credit (Line 5 or line 14, whicheverisless)_. . - - . . =... +... - .

—|

___

PART 111.—Summary of Credits from Separate Forms 1118

”

Credit with respect to section 904(d) interest

2 Credit with respect to dividends from a DISC or former DISC

3 Credit with respect to income from sources within U.S. possessions

4 Credit with respect to foreign oil related income

5 Credit with respect to all other income from sources without the United States
6 Total (Add lines 1 through 5)

7

8

Reduction in credit for international boycott operations (See General Instruction 0)
Total foreign tax credit (Line 6 less line 7). Enter here and on yourtaxreturn| . ss

575-315-1


Form 1118 (Rev. 1-79)

HECLCEMIOGH Computation of Taxes Deemed to Have Been Paid by Domestic Corporation Filing This Return

The following lines are for the computation of tax deemed to have been paid by the domestic corporation filing this return with respect to actual
or deemed distributions from a first-tier foreign corporation under section 902(a), and constructive distributions from a first-tier, second-tier, or
third-tier foreign corporation under section 960(a). Enter the amounts from column 11, in Schedule B, Part 1, column 5.

Page 3

4. Computation is for

i 11, Tax Deemed
; : 8. Foreign
(Check applicable box): 5, Foreign Tax Tax Paid-or oetave,
2. 3. Incorporated | |, paid or Accrued Accrued on 9. Tax pee paid

1. Name of Corporation sr | Under the Laws First-tier Second-tler on Gains, | §; Earnings and . | Accumulated | Deemed Paid | 10. Column 8 by Domestic

(dentity DISCs and year of Foreign orThird-tier] Profits, and | Profits for Year | structions) (Do Profits (From Plus ‘orporation
former DIS@s) (See | (ame of country Corporation Foreign | income for Year | See instructions} not Include | (enter amount | Schedule D. column 9 Filing This Return
inst) | or U.S. possession) Under Corporation | (Attach receipt or| for exceptions) gross-up. from column | column 11) (Column 7 divided
Sectior Under |" copy of return) dividends) 5—see inst. »y multiplied bys

S| Section for exceptions) ws
902() | 960(a) | 960%) or exceptions) column 10)

Totals