Form 1118 (Rev. 7-75)

Page 4

SINCE ee 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 amount from column 11, Schedule D in column 9, Schedule C.

1. Name of Corporation

Year
(See
inst.)

3. Incorporated
Under the Laws

o
(Name of country
or U.S.

possession)

4. Gains, Profits,
and Income
for Year

5. Foreign Tax
Paid or Accrued
on Gains,
Profits, and
Income in
Column 4
(Attach receipt
‘or copy of
return)

6. Earnings and

Profits for Year
(Column 4
tess column 5)

7. Dividends Paid

Accrued o1

Profits

ee I
for exceptior

8. Foreign
Tax Paid or

nm

Accumulated

(Enter Amount
from column
inst.

ns)

9. Tax
Deemed
Paid
(From
Schedule E,
column 11)

10. Column 8
Plus

Column 9

11. Tax Deemed
to Have
Been Paid by
Related Foreign
Corporation
(Column 7 divided
by column 6 and
‘multiplied by
column 10)

Computation

The following li

poration

under

of Tax Deemed

to Have Been P:

aid by Second-

tier Foreign Corporations

ines are for the computation of tax deemed to have been paid by a second-tier foreign corporation with
section 902(b)(2).

Enter the amount from column 11, Schedule E in

column 9, Schedul

le D.

respect to divi

idends from a thi!

rd-tier foreign cor-

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Y

Yi
oo

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—

x US, GOVERNMENT PRINTING OFFICE : 1975-O-569-808


rom 1118 Computation of Foreign Tax Credit—Corporations

(Rev. July 1975) . 7 - a =
Department of the Treasury (Effective for taxable years ending after December 31, 1974, a separate Form 1118 is required for foreign oil related income.)

Internal Revenue Service 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 > (J Foreign oil related income, OR —_[] All other income from sources without the U.S.

Rein Gw.W 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)

lL cane of Foreign 25, Dividends (Ex-] fox Interest 7. Net 20
‘ountry or U.S. clude Gross-up;| 3. pividend nter Section & Gross 6. Gross 7. Net Gain rdinary ©. Other 10. Total
(use 2 separate dividends on | ¢GY9SSUP | intereston | Rents, Royalties, | Seormance on Sole of (toes fromm (Attach (he columns
line for each) DISC Dividends | “Section 78) | goacy interest | °° License Fees of Services Capital Assets Partnerships schedule) through 9)
ine) lines

z|o|]n|ojo)a|>| © = -r

Totals (Add lines A through H)

= yy Y YW
=. —= _
Interest. = |———_———_ ——E
‘See instr. ———
a) 7, 1 /
Disc Dividends (See instruction K(4)) Willd Vi Yi
Deductions (Exclude Foreign Branch and Section 863(b) Deductions—See Instructions) 14. Taxable tn. | 15 Taxable in-| 16. Totat Taxable In-
L 11. Definitely Allocable Deductions 12. Rotable Part come or (Loss) ene oe Lees | ecee Sitieent' the
h Rental, Royalty, and Licensing Expenses & Expenses 4. Other wet Det of Deductions ot os on branches. cool he cus us. (Column 10 bess
‘ati elated to efinite columns under Section |" er here
2 | “besten and Bote, | eermonee | Ribesie | Smart | arses” | Wes Seats | attest ects | BORG eS | ae ets
A,
> __
Cc
D
E
F
es
HH
Totals

DISC Divid. a Wo LL UMMM



Form 1118 (Rev. 7-75)

SEE Foreign Taxes Paid or Accrued and Deemed to Have Been Paid, and Computation of Foreign Tax Credit

T. Credit is
med

¢. Rents,

‘otal Foreign

columns 4(a)

2, 28 [rate 0 [||] |=] |

ae

Be

—

——

——_

frat | [o|>|2]0|= >|

‘axes Under Sec-
tions 901(e),
907(a), 1503(6)

column 11),

——

Income
from all
Sources

by.
Column 10

T UB nee
ax
red\t is Allov

13. Limita-

multiplies
by column 12)

whichever



Form 1118 (Rev. 7-75)

Page 3

SI CMem 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
tributions from a first-tier or second-tier
foreign corporation under section 960(a). Enter the amounts from column 11, Schedule C in column 5, Schedule B.

or deemed distributions from a first-tier foreign corporation under section 902(a), and constructive

lame of Corporation
» Mugntity Discs and
former DISCs)

3. Incorporated
Under the Laws

(Name of country
or U.S. possession)

4, Computation is for
ble

(Check apy

First-tier
Foreign
Corporation

r

Set
902(a)

box):

so)

5, Foreign Tax
Paid or Accrued
on Gains,
Profits, and
Income for Year
(Attach receipt or
copy of return)

6. Earnings and
Profits for Year
(After Taxes)
(See instructions
for exceptions)

7. Dividends
Paid (See in-

structions) (Do
not include
gross-up
dividends)

8. Foreign
Tax Paid or
Accrued on
Accumulated

Profits

(Enter amount

from column
ee inst.
for exceptions)

9. Tax
Deemed Paid
(From
Schedule D,
column 11)

10. Column 8
Plus
Column 9

11, Tax Deemed
to Have

‘Corporation
Filing This Return
(Column 7 divided
by column 6 and
multiplied by
column 10)

Totals

7
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