Form 1118 (Rev. 1-82) Page 4

COTM CEE 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 corporation under section 902(b)(1). Enter the amounts from column 11 in Schedule C, column 9.

5. Forelgn Tax, 11. Tax Deemed
Paid or Accrued 8. Forelgn to Have
3. Incorporated id oF, Boor . B Forelgn. 9. Tax B ve
me of Forel 2. | Under the Laws | 4, Gains, Profits, | Profits, and | § Gamings and . __ | Accrued on Deemed 10. Column 8 | Reed Pen
corsoration cand Year Profits for Year Paid 1
‘Aigher-Tier Foreign See | ame Of country and Income Income in (Column 4 7. Dividends Paid | Accumulated (From Corporation
Corporation inst) 1S. for Year Ate ecdipt | less column §) (Ente tts sune | Schedule E, column 9 (Column 7 divided
possession) eee oy of from column 5) | column 11) Py suliplied bye
return) column 10)

Setiaae 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 corporation under section 902(b)(2). Enter the amounts fr om column 11 in Schedule D, column 9,

e

‘Yr U.S. GOVERNMENT PRINTING OFFICE ; 1981—O-363-416 363-416-1


rom 1118 Computation of Foreign Tax Credit—Corporations

OMB No. 1545-0122
(Rev. Jan. 1982)

of the Tr — a i )-31-
fwternal Revenue Service For calendar year 19.. ....., or other tax year beginning .. 19......., and ending ..... . 19... | Expires 10-31-84
Name

Ly Section 904(d) Interest Income
This form is being completed for credit with respect to: [J Dividends from a DISC or Former DISC
(Use a separate Form te ond. [Foreign Oil Related Income (Also complete separate Schedule F, Form 1118)

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

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

‘Gross Income or (Loss) From Sources Without the U.S. (Exclude Foreign Branch and Section 863(b) Gross Income—See Instructions)
© Ramey or se” 6. Gross 8. Ordinar
conememsion., | 2Bividends (Ex | Serueieeg® actnterest | rons Sires, | tnesme trom | 7 Foreign Source | Income or Tatsch, (gag columns
Use 2 separat (Section 78) and License Fees | Performance Net Income hog8) from, schedule) 2 through 9)
A
B
“c |
D
E
F
G
Totals (Add fines A through G) .
Deductions (Exclude Foreign Branch and Section 863(6) Deductions—See Instructions)
- 5 15. Taxable In- | 26; Total, Taxable
11, Definitely Allocable Deductions 14, Taxable in- | 25, Taxable In; | income’ or (Loss)
12. Ratable Part cot roreign | Apportioned to | out" the US. (oe:
Rental, Royalty, and Licensing Expenses ©, Expenses @. other @, Total Defi | of Deductions not | psjynetal ‘Branches Sources With” | fore“ loss recap-
- Related to Bermitely | pitely Allocabie, | “'Detinitely Alo: | add columns | ftom Sources. | under"Section | ture) (Column 19
a, Depreciation, b. Other Rerformance ilocab le ‘columns 11(a) schedule) 11(@) and 12) | attach schedule) | 8630») (Attach | Gius columns 14
Depletion, and Expenses. of through 11(d)) edule) and 15.)
A
B
c
D
E
F
G
Totals!

For Paperwork Reduction Act Notice, see page 1 of the instructions. 363-416-1 Form 1118 (Rev. 1-82)


Form 1118 (Rev. 1-82)

Page 2

Schedule B

PART 1.—Foreign Taxes Paid or Accrued and Deemed to Have Been Paid

1. Credit “4, Foreign Taxes Pald or Accrued (Attach receipt or copy of return,
Claimed for Taxes:

is 3. Statute Im- schedule showing amounts in foreign currency and conversion raters) t ised)

h, Total Foreign

5. Tax Deemed

2 Type | rhe, umbe i ‘Taxes Paid or | to Have B
C1 paia C1 Aecrued | “of, Eee ‘Tax Withheld at Source on: Other Foreign Taxes oa ‘or Accrued on: Meu ada ‘ saree”
Identify i . Branch . f. Part (a) schedule C,
Date Paid Date Accrued ‘agetai\" | a Dividends |b. Interest Royalton, and Siecome @ Semvices | Ship income | & Other | through 4(@)) ‘column 11).

elm nolo o|>

Totals (Add lines A through G)_. V/s Wii

PART I!.—Computation of Foreign Tax Credit

1 Total foreign taxes paid or accrued (from Part I, column 4(h), “Totals” line). - 6 ee 6 ee ee ee ee ee _

2 Total taxes deemed to have been paid (from Part I, column 5, “Totals” line). - - - - 2 ee ee ee ee te .

3 Reduction for taxes under sections 901(e), 907(a), and 6038 (see also General Instruction N—attach schedule) . - - - oe

4 Carryback or carryover (attach schedule showing computation in detail—see General InstructionL). . - - + + + + + = a |
5 Total foreign taxes (subtract line 3 from the total oflines1,2,and4) . 6. 6 2 2 8 ee ee ee ee ee . rer

6 Total taxable income or (loss) from sources without the U.S. (before loss recapture) (from Schedule A, column 16, “Totals” line) rs —

7 Recapture of prior year overall foreign losses (see General Instruction K(3)).- - - © 6 2 6 2 ee ee ee re a

8 Subtractline7fromline6 . 6 6 ee ee ee ee we ee ee ee ee es

9 Total taxable income from all sources (enter taxable income from your taxreturn). . - 6 6 2 6 ee 8 ee eee e-
10 Adjustments to total taxable income from all sources (see General Instructions K(2), K(4),andK(5)) - - + + + se + & re
11 Subtractline10fromlineQ. - - 6 ee ee ee ee eee eee |__—______
12 Divide line 8 by line 11 (if line 8 is greater than line 11, enter the figure “1") . 6 6 ee 2 ee ee ee ee se eee .
13 Total U.S. income tax against which credit is allowed (after section 936 credit but before any other credit) . . . - - eee . i
14 Limitation (multiplyline 13 bylinel2) - - 6 ee ee ee te ee ee ee eee oo _—$_<_$<$ $$$
15 Foreign tax credit (line 5 or line 14, whichever isless).- - + + ss ss oe
Part I1Il.—Summary of Credits from Separate Forms 1118

1 Credit with respect to section 904(d) interest. © 6 6 ee 6 ee ee ee ee ee ee ee soe j/

2 Credit with respect to dividends from a DISC orformer DISC. «6 - 6 6 8 ee 8 ee ee ee ee a en

3 Credit with respect to foreign oil relatedincome . . 2 6 s+ 6 © © © 8 8 8 ee ee ee ee ee a

4 Credit with respect to all other income from sources without the United States - 6 - ee + 5 te ee ee te oe Wt,

5 Total (addlines1through4) «6 ee ee ee ee ee ee ee eee ee ee re ee er

6 Reduction in credit for international boycott operations (see General InstructionN). . - - + © + 2 e+ ee ee ee ee eee we

7 Total foreign tax credit (subtract line 6 from line 5). Enter here and on yourtax return + se . :

363-416-1


Form 1118 (Rev. 1-82)

Page 3

QECLCLEIGNG «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!, column 5.

3. Incorporated

1. Name of Corporation | y2:, | Under the Laws Finstior
(efermer BISes) | {S88 | (Name ot country | Corporation
inst.) | or U.S. possession) inter

4, Computation is for
(Check applicable box):

902(a) | 960(a)

5. Forelj
Paid or

ai
Income for Year
n | (Attach receipt or:
copy of return)

6, Earnings and
Profits for Year
(Gee instructions
‘for exceptions)

structions) (Do

8. Foreign
Tax Paid or
Accrued on.
Accumulated
Profits
(Enter amount
from column 5)

11, Tax Deemed
to Have
Been Paid
by Domestic
__ Corporation
Filing This Return
(Column 7 divided
by column 6 and
‘multiplied by
column 10)

Totals 2 ee ee ee ee et

\

-

363-416-1