Form 1118 (Rev. 4-83)

Page 4

STNG Me 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.

3. Incorporated

1. Name of Foreign 2 Under the Laws
Corporation and Its Related | Year of
her-Tier Foreign’ (See | (Name of country
Corporation inst.)

or US.
possession)

4. Gains, Profits,
and Income
for Year

5. Foreign Tax
Paid or Accrued

in Gains, 6. Earnings and

Profits, and 2
faconie in Pret satan “ee” | 7+ Dividends Paid
(attach receipt | less column 5)
or copy of
return)

8. Foreign
Tax Paid or
Accrued on
Gains, Profits,
‘and income
for Year
(Enter amount

from column 5)

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

10. Column 8
Plus

column 9

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

HEC 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 amou

ints from column 11 in Schedule D, column 9.

Y

4

_

|

Za

391-080-1


rom 1118 Computation of Foreign Tax Credit—Corporations

(Rev. April 1983)
Department of the Treasury
Internal Revenue Service For calendar year 19..

or other tax year beginning .

, 19...

.. and ending ...

1 19.

OMB No, 1545-0122

Name

Employer Identification number

(J Section 904(d) Interest Income
This form is being completed for credit with respect to: ivi
(Use a separate Form 1118 for each type (1 Dividends from a DISC or Former DISC

of income, See General Instruction J.) (J All Other Income from Sources Without the U.S.

Seas 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)

1. Name of Foreign
Country or U.S.
Possession 5 6. Gross i 8. Ordinary
(Use a separate 2. Dividends (Ex-| 3:,Dividend 5. Gross tne 85, | 7- Foreign Source a. Ordinary 9. Other 10. Total
line for each’ Jude Gross-up 4, Interest Rents, Royalties, Capital Gain s (Attach (Add columns.
) clude gross-up) (Section 78) and License Fees Performance Net Income hess) from, schedule) 2 through 9)
A
B
Cc
D
E
F
G
Totals (Add lines A through G) .
Deductions (Exclude Foreign Branch and Section 863(b) Deductions—See Instructions)
16, Total Taxable
11. Definitely Allocable Deductions 14, Taxable in- | 15. Taxable In” | income or (Loss)
, 12, Ratable Part | 13, otal “at Foreign | ABportioned to | Com Songs Mise”
Rental, Royalty, and Licensing Expenses e Expenses d. Other e, Total Defi- | of Deductions not Deductions Branches Sources With: | fore oss recap:
rgeae, | Rigeuiy | Sediitone tas | sua | es olutas | meats | gar Seaton | fro Colum 1g
a. Depreciation, erformance jocable ©) an -S.
Depletion, and b. Other of Services Deductions columns 11(a) schedule) 863(b) (Attach

‘Amortization Expenses through 11(d))

(Attach schedule)

schedule) plus umes 14
A
B
c
D
E
F
G
Totals’
For Paperwork Reduction Act Notice, see page 1 of the instructions. 391-080-1 Form 1118 (Rev. 4-83)


Form 1118 (Rev. 4-83)

Page 2

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

1.
Clainied for Taxes:

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

h, Total Foreign

5. Tax Deemed

2 Type | posing Tax 7 ‘Taxes Paid or Have n
CO pata (1 Accrued Hi (Title, Mumber, Tax witmned at Source on: — Other Foreign Taxes Paid or Accrued on: Mes *. 8 eee
el Identify in d@. Branch 8. Services f. Partner- 2 ichedule C,
Date Paid Date Accrued detail), a. Dividends |b. Interest | Royalties, and | “income Income ship Income g. Other through 4()) column 11)

aln|m|olo lal»

Totals (Add lines A through G)_. Vi Wi

PART |l.—Computation of Foreign Tax Credit

1 Total foreign taxes paid or accrued (from Part I, column 4(h), “Totals"line). 6 6 ee ee ee
2 Total taxes deemed to have been paid (from Part I, column5,“Totals’line) . . 6 ee ee ee
3 Reduction for taxes under sections 901(e), 907(a), and 6038 (See General Instructions | and N. Attach schedule). . . . .
4 Carryback or carryover (attach schedule showing computation in detail—see General InstructionL). . 2. se ee eee
5 Total foreign taxes (subtract line 3 from the total oflines1,2,and4) . 6 1 6 1 ee ee ee ee
6 Total taxable income or (loss) from sources without the U.S. (before loss recapture) (from Schedule A, column 16, “Totals” line).
7 Recapture of prior year overall foreign losses (see General Instruction K(3)). - . - ee ee ee ee ee
8 Subtractline7fromline6 6 ew we ee ee
9 Total taxable income from all sources (enter taxable income from yourtaxreturn). . . 6. 1 6 1 ee ee ee ee
10 Adjustments to total taxable income from all sources (see General Instructions K(2), K(4),andK(5)) . . 6 ee ee ee
11 Subtractline10 fromlineQ. . 2. wae eee a
12 Divide line 8 by line 11 (if line 8 is greater ‘than line 11, enter the figure “py ee ee eee ee ee .

13 Total U.S. income tax against which credit is allowed (after section 936 credit but before any other credit) (See General Instruction CG).

==

—

14 Limitation (multiply line 13 bylinel2) © 6 6 ee ee ee we ee ee ee we ee see
15 Foreign tax credit (line 5 or line 14, whichever is less) (Enter this amount on the appropriate line of Part Ill.) . . . . . . . . _ .
Part tl—Summary of Credits from Separate Forms 1118
Gf
1 Credit with respect to section 904(d) interest. 2. 6 ee ee ee ee . OY
2 Credit with respect to dividends from a DISC orformerDISC. . . . . a a 7
. Ltddla

3 Credit with respect to all other income from sources without the United States ee ee ee ee

4 Total (addlines1through3) 6 ww ee
5 Reduction in credit for international boycott operations (see General Instruction N) . . ee ee ee ee ee

6 Total foreign tax credit (subtract line 5 from line 4. Enter here and on your tax return.)

391-080-1


Form 1118 (Rev. 4-83) 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 f, column 5.

4. Computation is for 11. Tax Deemed
(Check applicable box): 5. Foreign Tax 8, Foreign to Have
2 3. Incorporated Paid or Accrued | ¢ ¢. a] Zaipividends ‘Jax Paid or 9. Tax been Paid
- rst ¢ . Earnings an ee in- \ccrued on i yy Domestic
1. Name of Corporation | year | Under bie Laws ‘eran, erin pon Gains, | Profits for Year| structions) (Do | Gains, Profits, Deemed Paid} 10. Column 8 ‘Corporation
former DISCs) {See | (Name of country Corporation Foreign | Income for Year | (See instructions] not include and income’ | scpedule D, Column 9 Filing This Return
inst.) or US. Inder Corporation | (Attach receipt or | for exceptions) FitisuP, «€ cr year it ‘column 11) (Goluren 7, divided
ossession’ vide e
poss’ > |__ Section] Under | copy of return) : ° from column 5) ‘multiplied by
902(a) | 960(a) | 960¢a) column 10)

Totals. ww ee Yy

391-080-2