Form 1128 (Rev. 1-88) Page 4

Sie ~©9©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 10 in Schedule C, column 7.

1. Name of Foreign Corporation
and Its Related Higher-Tier 3. Incorporated 4.Undistributed | 5 Foreign Taxes

Foreign Corporation 2 10. Tax Deemed
. th 6, Taxes Deemed 10. Tax Deem
Year Under . tows enn ae on Eamings and Paid (from 7. Add Columns 5 9, Divide Column. Paid (multiply
(ee (Name of country Years Beginning | Profits for Tax Schedule E, and 6 8. Dividends Paid | “B by Column 4 column 9 by
For columnar instructions far Schedules C, D, and E when inst.) or US. ‘After 1986 ‘Years Beginning column 10} column 7)
dividends are paic out of earnings and profits earned in tax years possession) (attach schedule) fer 186 (aoe

beginning before 1987, see the instructions,

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
corporation under section 902(b)(2). Enter the amounts from column 10 in Schedule D, column 6.



rom 1118

(Rev. January 1988) Computation of Foreign Tax Credit—Corporations OMB No. 1545.0122
Department of the Treasury . Expires 11-30-90
Internal Revenue Service For calendar year 19 , or other tax year beginning 19 , and ending ,19

Name Employer identification number

Dividends From an IC-DISC or Former DISC.
Foreign Trade Income of a FSC

Distributions From a FSC or Former FSC

All Other Income From Sources Outside the U.S.

Passive Income

High Withholding Tax Interest
Financial Services Income
Shipping Income

Dividends From Each Noncontrolled Section 902 Corporation (see below)
Name of Foreign corporation > Country of Incorporation >

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

OO000
OOo00

BSQEEEY Taxable Income or (Loss) From Sources Outside the United States

Gross Income or (Loss) From Sources Outside the U.S. (Exclude Foreign Branch and Section 863(b) Gross Income—See Instructions)

1. Name of Foreign Country 2. Dividends 3. Dividend 5. Gross 6. Gross 7. Foreign Source 8. Ordinary 9. Other 10. Total
(or U.S. Possession (Use a (Exclude Gross-up 4. Interest Rents, Royalties, Income from Capital Gain Income of (Attach (Add columns
separate line for each) ‘ross-up) (Section 78) and License Fees Performance Net Income aati schedule) 2 through 9)

oO} a>

Totals (Add lines A through D)

Deductions (Exclude Foreign Branch and Section 863(b) Deductions—See Instructions)

11. Definitely Allocable Deductions 16, Total Taxable

- 14, Taxable Income or | 15, Taxable Income or | _{neome ar (Loss) From

Rental, Royalty, and Licensing Expenses 12, Total Det (Loss) of Foreign (Loss) Attributable to. | Sources Outside the U.S.

Total Definitely 12, Ratable Part of . Total Ded Branches From Sources | Sources Outside the U.S, | (Before lass recapture)

a. Depreciation, c. Expenses Related to d. Other Definitely ‘Allocable Deductions Deductions Not tions (Add celine Outside the US (Attach | "Under Section 863(b) | (Column 10 less column

Depletion, and ‘. Other Expenses Performance of Services | Allocable Deductions (Add columns 11(a) Deintely Alocabe (e) and 12) ‘schedule) (Attach schedule) | 13 pluscolumns 14 and

Amortization through 11) (Attach schedule) 1s)
A
B
c
D
Totals

For Paperwork Reduction Act Notice, See Page 1 of the Instructions. Form 1118 (Rev. 1-88)


SMe Form 1118 (Rev. 1-88)

Page 2

Part I.—Foreign Taxes Paid or Accrued and Deemed To Have Been Paid

1. Credit is

3. Statute

4. Foreign Taxes Paid or Accrued (Attach receipt or copy of return, and a schedule showing amounts in foreign currency and conversion rate(s) used)

Claimed for Taxes 2.Type qn Tax Withheld at Source on: Other Foreign Taxes Paid or Accrued on: gible
OF aid OO Accrued | oh section, etc. Rents, Royates columns 4a) through
"dentify in a. Dividends b. Interest ‘shee Fane’ | Branch Income | e. Services Income | f. Partnership Income Other 4@)
Date Paid Date Accrued detail) and License Fees ° &

5. ax Deemed To Have
Been Paid (From
Schedule C, column 11)

olola|>

Totals (Add lines A through D)

Part Il.—Computation of Foreign Tax Credit

Total foreign taxes paid or accrued (from Part |, column 4(h), ‘Totals’ line). 2. 2

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

Reduction for taxes under sections 901(e), 901(j), 907(a), 908(a) and 6038 (see also General Instruction |—attach schedule) - -----.---

Carryback or carryover (attach schedule showing computation in detail—see General InstructionL). . . 2... 2. eee eee

OPwne

Total foreign taxes (subtract line 3 from the total oflines1,2,and4). 2. 2 2 2
6a Total taxable income or (loss) from sources outside the U.S. (before loss recapture) (from Schedule A, column 16, ‘‘Totals’’ line).

b Separate limitation loss or income (see instructions) . 2 2... ee

¢ If there is a loss on line 6b, subtract line 6b from line 6a. If there is a gain on line 6b, add line 6b to line 6a

d_ Allocable share of U.S. loss (Section 904(f)(5)(D)) (see instructions)

e Subtractline6dfromline6c 2

7 Recapture of prior year overall foreign losses (see General Instruction K(3))

8 Subtractline7fromline6e 2 ee
9 Total taxable income from all sources (enter taxable income from your taxreturn). 2. ee

10 Adjustments to total taxable income from all sources (see General Instructions K(2), K(4), and K(5))

11 Subtractline 10fromlineQ 2 2. ee
12 Divide line 8 by line 11 (if line 8 is greater than line 11, enterthe figure"'1"). 2 2. 0 ee
13 Total U.S. income tax against which credit is allowed (after section 936 credit but before any other credit)
14 Limitation (multiply line13byline12). 2 eee eee

15 _ Foreign tax credit (line 5 or line 14, whichever is less) (Enter this amount on the appropriate line of Part III.)

Part IIl.—Summary of Credits from Separate Forms 1118

Credit with respect topassiveincome --- +--+ 2+ eee ee ee ee ee

Credit with respect to high withholding taxinterest 2. 6.

Credit with respect to financial services income. . . .

Credit with respect toshippingincome .. - 2-2-2 2 ee eee

Credit with respect to dividends from an IC-DISC or former DISC

Credit with respect to foreign trade income of a FSC

Credit with respect to distributions from a FSC or former FSC .

1
2
3
4
5 Credit with respect to noncontrolled section 902 corporations. © 2... ee
6
7
8
9

Credit with respect to all other income from sources outside the United States

10 Total (addlines Lthrough9), | ee
11 Reduction in credit for international boycott operations (see General Instruction) . 2. ee
12 __Total foreign tax credit (subtract line 11 from line 10). Enter here and on your tax return



Form 1118 (Rev. 1-88)

Page 3

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 I, column 5.

1. Name of Corporation
(Identify 1C-DISCs and former
DISCs)

4. Computation is for
(Check applicable box):

5. Undistributed

6. Foreign Taxes

—_— 3. Incorporated Earnings and Paidor Accrued | 7, Taxes Deemed 10. Divide 11. Tax Deemed
For columnar instructions for Year | Under the Laws of First-Tier Second-Tier Profits for Tax ‘on Earnings and Paid (from 8. Add Columns 6 | 9. Dividends Paid Column 9 bj Paid (multiply
Schedules C, D, and E when (See | (Name of country Foreign Corporation orThird Tet | Years Beginning Profits for Tax Schedule D, and7 and Deemed Paid Colunn 5. column 10 by
dividends are paid out of earnings| inst.) | or U.S. possession) Under Section— Foreign Cor- After 1986 Years Beginning column 10) column 8)
and profit ara a fa years eaten (attach schedule) After 1986.
eginning before , see the Inder Sec-
instructions, 9022) | 960(2) | _ tion 960(@)

Totals . ad /