Form 1118 (Rev. 2-89)

Page 5

Sica Gross Income and Definitely Allocable Deductions From Sources
Outside the U.S. Under Section 863(b) and For Foreign Branches

STICKS §=© Reductions of Taxes Paid, Accrued or Deemed Paid (Including
Computation of Reduction For Taxes Under Section 901(j))

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

2. Gross Income

3. Definitely Allocable
Deductions

1. Name of Foreign Country

(Use a separate line for each) 2. Taxable income or (loss)

3. Foreign income tax paid,
accrued or deemed paid

Part I—Section 863(b)

Part |—Computation of Reduction of Taxes Under Section

901(/)

A A
B B
c c
D D
E E
F F
G G
H H

Totals (Add lines Athrough H)*. >

Total (Add lines A through H). Enter here and on line B, Part II below.

Part II—Foreign Branches

Part

i—Summary of Reductions of Taxes Pai

Accrued or Deemed Paid*

A A _| Reduction of Taxes Under Section 901(e)—Attach separate
schedule
B B | Reduction of Taxes Under Section 901()—Enter total from
Part | above
c C | Reduction of Oil and Gas Extraction Taxes—Enter amount
from line 6, Part II, Schedule |
D Reduction of Taxes Due to International Boycott Provisions—
D | Enter appropriate portion of line 2b, Schedule C, Form 5713.
E (Important: Enter only “specifically attributable taxes” here).
E Reduction of Taxes For Section 6038(c) Penalty—Attach
F separate schedule
F | Other Reductions of Taxes—Attach schedule(s)
G
H

Totals (Add lines Athrough H)*. >

Total (Add lines A through A. Enter here and on line 3, Part \.
ScheduleB. .

* Note: The Schedule F totals are not carried over to any other Form 1118 Schedule. (These totals were already included] *Note: Completion of. Sohedule G, Part Il, is optional

in Schedule A.) However, the IRS requires you to complete Schedule F under the authority of section 905(b).



Form 1118 (Rev. 2-89)

Page 4

Sey ~ Computation of Tax Deemed To Have Been Paid by First-Tier Foreign Corporations—Report all amounts in U.S. dollars unless otherwise specified.

This schedule is used to compute the 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).

Part |—Distributions from Post-1986 Earnings and Profits (Enter the column 9 results in Schedule C, Part 1, column 5.)

3. Undistributed E&P for | 4, Foreign Taxes Paid or 7. Dividends Paid
1 Mame of eon Ti Frei Undertnancol|,@giecaeemine tar AccuedanEBPCondrt | © SSG Crem” | 6, aad Columns 4 and Deemed Pad column | Pans(mitipy
excluding FTI)—-attach | previously credited) for Tax | schedule E, Part 1, and 5 b column 8 by
Fitst-Tier Foreign Corporation (Enter country code} "schedule (Report amounts | Years Begining After 1986 ' a. Functional y y
{rom instructions) in functional currency.) (see Specific Instrs.) Column 7) currency: b. US. Dollars Column 3 column 6)
Part I|—Distributions from Pre-1987 Earnings and Profits (Enter the column 10 results in Schedule C, Part Il, column 6.)
2. Tax Year 3. Incorporated 5, Foreign Taxes 9. Divide | 10. Tax Deemed
1 Nata ch Socom Tit Foren end (Yr-Mo.)] Under the Laws of 4 E&P for Tax Paid or Accrued on 6. Taxes Deemed Paid | 7. add Columns 5 8. Dividends Paid | Column 8 | Paid (multiply
foartion and ts Relate (See Specific | (Enter country code ear Indicated E&P for Tax Year Indicated (rom Schedule E, and 6 and Deemed Paid by column 9 by
irst-Tier Foreign Corporation Instructions) | from instructions) (attach schedule) (Gee Specific Instructions) Part Il, column 8) Column 4 ‘column 7)

EERE Computation of TaxD

This schedule is used to com

/eemed To Have Been Paid by Second-Tier Foreign Corporations—Report all amounts in U.S. dollars unless otherwise specified.
pute the 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).

Part |—Distributions from Post-1986 Earnings and Profits (Enter the column 7 results in Schedule D, Part |, column 5.)

3. Undistributed E & P for Tax

1, Name of Thid-Tier Foreign reattarporated | “Years Beginning after 1986, | ane pebenttetag 5. Dividends Paid and Deemed Paid &PWiae, Tide Deemed Paid
secs Ta Foeten Gonatton Enter country code], (excluding PTD)—attach | lcredited) for Tax Years Beginning by Column)
from instructions) | SC! ir rer petal in | After 1986 (see Specific Instrs.)] a. Functional currency b. U.S. Dollars Column 3
Part Il —Distributions from Pre-1987 Earnings and Profits (Enter the column 8 results in Schedule D, Part Il, column 6.)
2.Tax Year 3. Incorporated 7. Divide
1, Name of Third-Tier Foreign 5. Foreign Taxes Paid or Accrued 8, Tax Deemed Paid
end (Yr-Mo) | Under the Laws of | 4, E&P for Tax Year Indicated 6. Dividends Paid Column 6
olntvraton and lis Related (See Specific | (Enter country code (attach schedule) on & BE for Tax Wear Indicated and Deemed Paid by (multiply column 7 by
1 i Corporatio Instructions) | from instructions) (See Specific Instructions) Column 4 column 8)



Form 1118 (Rev. 2-89)

Page 6

Apportionment of Deductions Not Definitely Allocable

Part I—Research and Development Deductions

(a) Sales Method
Product line #1 (SIC Code: )*|Product line #2 (SIC Code: * (v) Total R&D
r " Deductions Under
(i) Gross Sales (ii) R&D | (iii) Gross Sales (iv) R&D Sales Method (Add
Deductions Deductions | columns (i) and (iv)

(b) Gross Income Method—Check method used:
Cloption 1 Cloption 2 (See Specific instr.)

(vi) Gross Income

(vii) Total R&D
Deductions Under
Gross Income Method

1_ Totals (see Specific Instructions)

(c) Total R&D
Deductions Not
Definitely Allocable
(Enter all amounts
from column (a)(v)
or all amounts from
column (b)(vii))

2 Total to be apportioned

3 Apportionment among statutory groupings:
a General limitation income

b Passive income

¢ High withholding tax interest

d Financial services income

e Shipping income

f Dividends from noncontrolled section
902 corporation #1 *

g Dividends from noncontrolled section
902 corporation #2 *

h Taxable income attributable to foreign
trade income

4 Total foreign (add lines 3a through 3h)

Part IlI—Interest Deductions, All Other Deductions, And Total Deductions

(a) Average value of assets—Check method used:

(b) Interest Deductions (c) All Other (d) Totals (Add the
C1 Fairmarket value _[_] Tax book value Deductions Corresponding
-Financi ii) Financi iii) Non-Financial] (iv) Financi: lot Definitely | / amounts from column
“Corporations | Sorporations _|‘"Garporatons | Corporations | Mocable | (0,Pet cans
la Totals (see Specific Instructions) I; and column ©, Part
b_Amounts specifically allocable under Temp. Regs. 1.861-10T(e) l 0. Enter each amount
¢ Other specific allocations under Temp. Regs. 1.861-10T Y 3jbelowin column sty
d_Other allocations (see Specific Instructions) Y of the corresponding
2__ Total to be apportioned (subtract lines 1b and 1c from line 1a) HH Schedule A.
3 Apportionment among statutory groupings:
a_General limitation income
b Passive income
¢_High withholding tax interest
d_ Financial services income
e Shipping income
f Dividends from noncontrolled section 902 corporation #1 *
g Dividends from noncontrolled section 902 corporation #2 *
h Taxable income attributable to foreign trade income
i_ Certain distributions from a FSC or former FSC
j_Dividends from a DISC or former DISC

4 Total foreign (add lines 3a through 3))

* Important: /f you have more than two product lines OR if you received dividends from more than two noncontrolled section 902 corporations, see the specific instructions in the Form 1118 Instructions.


rom 1118

(Rev. February 1989) Computation of Foreign Tax Credit—Corporations OMB No. 1545-0122
Department of the Treasury a. . Expires 12-31-91
Internal Revenue Service For calendar year 19 , or other tax year beginning ,19 _,andending 119
Name Employer identification number
LI Passive Income (J Dividends From a DISC or Former DISC
This form is being completed for credit oO High Withholding Tax Interest C1 Taxable Income Attributable To Foreign Trade Income
with respect to: (Use a separate Form 1 Financial Services Income (J Certain Distributions From a FSC or Former FSC
category See Sonn hasten) (1 Shipping Income (All Other income From Sources Outside the U.S. (General Limitation Income)
(1 Dividends From Each Noncontrolled Section 902 Corporation (see Specific Instructions):
Name of Foreign Corporation > Country of Incorporation >
Computation of Separate Limitation Income or (Loss) Before Adjustments
Separate Limitation Gross Income or (Loss) From Sources Outside the U.S. (INCLUDE Foreign Branch and Section 863(b) Gross Income Here and on Schedule F—See Specific
1. Foreign Country or US. | Instructions)
vesein tam a pagel 2. Deemed Dividends (see Specific Instructions) 3. Other Dividends 6.61
Tlie " A itert aan opts, wee rom ‘at (aicouns
voip ‘se up. red and iene Fes Performance stele) 2atrough?)
A
B
Cc
D
E
F
G
H
Totals (Ad ines A through H)
‘Separate Limitation Deductions (INCLUDE Foreign Branch and Section 863(b) Deductions Here and on Schedule F—See Specific Instructions)
9. Definitely Allocable Deductions 12, Total Separate
10. Apportioned Share of Limitation Income or
Rental, Royalty, and Licensing Expenses atta etna Deduction ot Betty 11 Total Dedectons eee ana
. Expenses Related to ‘Mlocable Deductiges locable (Enter amount (Add columns $e ‘essealumn 11.)
‘eplton sn Other Expenses pass Income Fram Alea Deductions ‘(Add columns 93 "cavers Gy bat and 10)
Amortization ‘erformance of Services through $6) Schedule H.)
A
B
c
D
E
F
G
H
Totals

For Paperwork Reduction Act Notice, See Page 1 of the Instructions. Form 1118 (Rev. 2-89)


STATES Form 1118 (Rev. 2-89)

Part

Page 2

3. Tax Deemed To Have Been

‘oreign Taxes Paid or Accrued and Deemed To Have Been Paid
1. Credits 2. Foreign Taxes Pad or Accrued (Attach schedule showing amounts in foreign currency and conversion rates) sed)
Claimed for Taxes: ‘Tax Withheld at Source on: Other Foreign Taxes Paid or Accrued on:
Cred — Claceues . Rents, Royalties,
2. Dividends be Interest Rents, | di Section 863(b) Income | e. Foreign Branch Income | 4. Services Income Other
Date Paid | Date Accrued and License Fees © . ‘

h. Total Foreign Taxes
Paid or Accrued (Add
columns 2a through 22)

Paid (From Schedule C,
Part column 9 and
Schedule C, Part I,

colurmn 10)

ZlO|7\m\o || |>

Totals (Add lines A through H)

Part I1—Computation of Foreign Tax Credit

ophwne

Calculation of Limitation of Foreign Tax Credit:
Numerator of Limitation Fraction.—If you are required to complete Schedule J, enter the result from the applicable column of line 11, Part I, Schedule J.

6

7a Total taxable income from all sources (enter taxable income from your tax return)
b Adjustments to line 7a (see Specific Instructions)
¢ Denominator of Limitation Fraction. —Subtract line 7b from line 7a

8
9
10
11

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

Total taxes deemed to have been paid (from Part |, column 3, ‘Totals’ line). 2. ee

Reductions of taxes paid, accrued or deemed paid—Enter total from Part ll, ScheduleG. 2.2... 2... ee

Carryback or carryover (attach schedule showing computation in detail—see Specific Instructions) .

Total foreign taxes (combine lines 1 through 4)

required to complete Schedule J, enter the result from the “Totals” line of column 12 of the applicable Schedule A

i

Divide line 6 by line 7c (if line 6 is greater than line 7c, enter the figure
Total U.S. income tax against which credit is allowed (after section 936 credit but before any other credit)
Limitation (multiply line8byline9) 2. ee ee eee
Foreign tax credit (enter the lesser of line 5 or line 10 here and on the appropriate line of Part Ill.)

Part IlI—Summary of Credits from Separate Forms 1118

ae
HB Ownvuaurwne

12

Credit with respecttopassiveincome ..............

Credit with respect to high withholding taxinterest .. 2... 1. .

Credit with respect to financial services income. ..........

Credit with respect toshippingincome . 2... 2. ee

Credit with respect to dividends from each noncontrolled section 902 corporation (combine all such creditsonthisline) .....-..-.-...-.

Credit with respect to dividends froma DISC orformerDISC 2... ee

Credit with respect to taxable income attributable to foreign trade income
Credit with respect to certain distributions fromaFSCorformerFSC . 2... ee

Credit with respect to all other income from sources outside the United States (General Limitation Income)

Total (addlines1through9). 2... ee ee
Reduction in credit for international boycott operations (see Specific Instructions) .. 2... 2. ee
Total foreign tax credit (subtract line 11 from line 10). Enter here and on your tax return



Form 1118 (Rev. 2-89)

Page 3

Si Cickey ~=© Computation of Taxes Deemed To Have Been Paid by Domestic Corporation Filing Return—Report all amounts in U.S. dollars unless otherwise specified.
This schedule is used to compute the tax deemed to have been paid by the corporation with respect to actual distributions from a first-tier foreign corporation under

section 902(a), and deemed distributions from a first-

jer, second-tier, or third-tier foreign corporation under section 960(a).

Part I—Distributions from Post-1986 Earnings and Profits

3, Undistributed € & P for Tax

. . 7. Dividends Paid
vane pepoton unsere tonsot| Yes Begnning ter 1986° | pecracaen Exp Gandeat | Batam. 6. Add Columns 4 and Deemed Patd Celumnga | ‘Barstmuttply
former DISCS) (Enter country code] (eluding rip attach previously credited) for Tax | Schedule D, Part |, ‘and 5 2. Functional by ‘column 8 by
‘from instructions) |S mctasaheucanen) Sin | Years Beginning After 1986 column 9) ‘Currency b. U.S Dollars Column 3 column 6)
Total—Add lines and include result here and on “Totals” line of Schedule B, Part!, column 3_. fd
Part l1—Distributions from Pre-1987 Earnings and Profits
2. Tax Year 3. Incorporated 5. Foreign Taxes 6. Taxes Deemed ‘9. Divide 10. Tax Deemed
vnae weet end (Vt-Mo.) | Under the Laws of 4 E&P for Tax Paid or Accrued on E & P Paid (from 7. Add Columns 5 8. Dividends Paid Column | Paid (multiply
former DISCs) (See Specific | (Enter country code| (att ch schedule) for Tax Year Indicated Schedule D, Pact Il, and 6 and Deemed Paid Ny column 9 by
Instructions) | from instructions) atta ) (See Specific Instructions) ‘column'10) Column 4 column 7)
Total—Add lines and include result here and on “Totals” line of Schedule B, Part!, column3_. fd