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Part 1470 Information Required of Contractors
Board may require any person who holds contracts of 1470.1 Scope of part.
subcontracts to which the provisions of this title are 1470.2 Statutory provision.
applicable (whether or not such person has filed a 1470.3 Filing of financial statement.
financial statement under this paragraph) to furnish FORMS AND INSTRUCTIONS
any information, records, or data which are determined 1470.90 Standard Form of Contractor's Report.
by the Board to be necessary to carry out this title and 1470.91 Statement of Non-Applicability of the Rene- which the Board specifically requests such person to gotiation Act of 1951, as amended.
furnish. Such information, records, or data may not 1470.92 Instructions for filing.
be required with respect to any fiscal year after the date
on which all liabilities of such persons for excessive AUTHORITY: Sections 1470.1 to 1470.92 issued under section 109, Pub. Law 9, 82d Cong. Interpret or apply profits received of accrued during such fiscal year are
discharged. Any person who willfully fails of section 105, Pub. Law 9, 82d Cong.
fuses to furnish any statement, information, records, 1470.1 Scope of part. This part deals with
of data required of him under this subsection, or who the filing of financial statements required of knowingly furnishes any statement, information, reccontractors or elected to be filed by contractors, ords, of data pursuant to this subsection containing
information which is false or misleading in any mateand other information.
rial respect, shall, upon conviction thereof, be punished 1470.2 Statutory provision.Section 105(e) by a fine of not more than $10,000 or imprisonment for
not more than one year, or both. (Matter in brackets (1) of the act provides as follows:
deleted by Pub. Law 870, 84th Cong., approved August Furnishing of financial statements, etc.--Every per
1, 1956, which also added matter in italics, applicable son who holds contracts or subcontracts, to which the
only to fiscal years ending after June 30, 1956.) provisions of this title are applicable, shall, in such form and detail as the Board may by regulations pre- 1470.3 Filing of financial statement.--(a) scribe, file with the Board, on or before the first day of When renegotiable
sales exceed statutory the fifth calendar month following the close of his fiscal
"floor".-In accordance with the requirements year, a financial statement setting forth such informa
of the first sentence of section 105(e)(1) of tion as the Board may by regulations prescribe as
the act, the “Standard Form of Contractor's necessary to carry out this title. (In addition to the statement required under the preceding sentence, Report” (as set forth in g 1470.90) is hereby every such person shall at such time or times and in
prescribed as the form of financial statement such form and detail as the Board may by regulations
required to be filed by every person who holds prescribe, furnish the Board any information, records,
renegotiable prime contracts or subcontracts or data which are determined by the Board to be neces
when the aggregate renegotiable receipts or sary to carry out this title. Any person who willfully
accruals of such person and all other persons fails or refuses to furnish any statement, information, records, or data required of him under this subsection,
under control of or controlling or under common or who knowingly furnishes any such statement, infor- control with such person exceed the applicable mation, records, or data containing information which
minimum amount for renegotiation prescribed is false or misleading in any material respect, shall,
in section 105(f) (1) or (2) of the act. This upon conviction thereof, be punished by a fine of not more than $10,000 or imprisonment for not more than
includes brokers and manufacturers' agents one year, or both.) The preceding sentence shall not and others whose principal business falls apply to any such person with respect to a fiscal year if
within the definition of subcontracts set forth the aggregate of the amounts received or accrued under such contracts and subcontracts during such fiscal year
in section 103(g)(3) of the act. For fiscal by him, and all persons under control of or controlling years ending on or before June 30, 1956, the of under common control with him, is not more than
Standard Form of Contractor's Report is comthe applicable amount prescribed in subsection (n) (1) or (2) of this section; but any person to whom this sen
posed of two parts (RB Form 1 and RB Form tence applies may, if he 80 elects, file with the Board IB). See § 1470.90 (a) and (b). For fiscal for such fiscal year a financial statement setting forth such information as the Board may by regulations
years ending after June 30, 1956, the Standard prescribe as necessary to carry out this title. The
Form of Contractor's Report is composed of
RB Form 1 only. See g 1470.90(c). No spe- the fifth calendar month following the close of cial form is prescribed for construction con- such fiscal year, whether or not any specific retractors, architects, and engineers. Such con- quest for filing has been made. Any contractor tractors shall adapt the Standard Form of who is entitled to file the Statement of NonContractor's Report to their particular needs. Applicability for any such fiscal year, and who
(b) When renegotiable sales are less than elects so to do, shall file such statement on or statutory "floor".-In accordance with the re- before the first day of the fifth calendar month quirements of the first sentence of section 105 following the close of such fiscal year. (c)(1) of the act, the "Statement of Non- (3) When time to file income tax return has Applicability of the Renegotiation Act of 1951, been extended. Notwithstanding any other proas amended,” is hereby prescribed as the form visions of this paragraph (d), if a contractor is of financial statement for use by any person who required to file the Standard Form of Conholds renegotiable prime contracts or subcon- tractor's Report for a fiscal year, and the time tracts when the aggregate renegotiable receipts of such contractor to file a Federal income tax or accruals of such person and all other persons return for such fiscal year shall have been exunder control of or controlling or under com- tended by the Internal Revenue Service, such mon control with such person do not exceed the contractor shall not be required to file the Standapplicable minimum amount for renegotiation ard Form of Contractor's Report with respect prescribed in section 105(f) (1) or (2) of the to such fiscal year until fifteen (15) days after act. As set forth in § 1470.91(a) of this sub- the extended due date fixed in the document chapter, this Statement is required to be filed evidencing such extension of time, provided that by every such person with respect to any fiscal a copy of such document is filed with the Board year ending on or before June 30, 1956. As set on or before the date when, but for the proviforth in § 1470.91(b) of this subchapter, this sions of this sentence, the contractor would have Statement may be filed by any such person, at been required to file the Standard Form of Conhis election, with respect to any fiscal year end- tractor's Report with respect to such fiscal year. ing after June 30, 1956.
Unless the Federal income tax return of the (c) Sufficiency of contents.—The Standard contractor for such fiscal year shall have been Form of Contractor's Report is required to be filed before the extended due date fixed in such completed in accordance with the instructions document, a Standard Form of Contractor's Retherefor. However, if any of the information
port for such fiscal year filed before such excalled for by the Standard Form of Contractor's
tended due date may be returned to the Report for a fiscal year has been furnished pre
contractor, and if so returned will not constitute viously by the contractor to the Board, the con
the filing of a financial statement under section tractor may complete the Standard Form of
105(e) of the Act and will not commence the Contractor's Report by incorporating therein,
running of the 1-year period of limitations preby reference, the information so furnished and
scribed in section 105(c) of the Act. making a specific statement of the time and
(e) Filing rules.—General rules applicable place of such filing. The Statement of Non
to the time, place, and manner of filing the Applicability, when it is to be filed, should be
Standard Form of Contractor's Report and the completed in accordance with the instructions
Statement of Non-Applicability are set forth in therefor.
section 1472.6 of this subchapter. (d) T'ime for filing.-(1) Fiscal years ending
(f) Availability of forms.-Copies of the on or before June 30, 1956.-Removed to Ap- Standard Form of Contractor's Report and the pendix.
Statement of Non-Applicability may be ob(2) Fiscal years ending after June 30, 1956.- tained from The Renegotiation Board, WashExcept as otherwise provided in § 1467.31(d) of ington 25, D.C. this subchapter with respect to fiscal years end- (g) Effect of filing.-The filing of a Standing after June 30, 1956, every contractor who is ard Form of Contractor's Report or a Staterequired to file a financial statement for any ment of Non-Applicability in accordance with such fiscal year shall file the Standard Form of the provisions of this section will not relieve any Contractor's Report (RB Form 1 as set forth prime contractor or subcontractor of the duty in g 1470.90 (c)) on or before the first day of to furnish such other information, records. or
Explanation: The following system of citation is used in this Index:
1. Sections of the regulations are cited by number.
1459.1(b)(2) Definition of received or accrued and paid or incurred.
1451.20 Effect at termination of renegotiation.--
1458.6(e) Addresses, mailing----
1472.6(d)(1) Adjustment for State taxes.
1459.9 Adjustment of sales ....
1460.3 Administration of agreements or orders by Departments
1474.4 Execution by contractor...
1498.3 Exhibit A of.--
1498.1 Finality of..
1474.5 Form of..--
1498.1-1498.2 Installment payments of excessive profits
1461.2(b)(2) Interim prepayment.---
1463.1-1463.92 Letter of transmittal to contractor..
1498.4 Limitations periods.--
1465.3 Modification of terms of payment.
1474.6 Nullification of.--
1474.7 Recovery of refund under...
1453.2(a) Air, contracts for products of...
1453.2(b)(2)(i) Air Force, Department of the (named in act).-
1452.1(a), (b) Air transportation, contracts for (See Transportation)
defer Defens Defen Defen Defen
1453.1 Allocation: Costs (see also specific costs) --
1459.1(b) (3) Excessive profits for tax credit purposes.
1462.8 Excess profits in consolidation...
1464.8 Allowance of costs (see also specific costs).
1459.1(b) Amended filings----
1472.6(c)(2) Amendment of regulations (See Regulations) Amortization.--
1459.3; 1459.10(d)(1) Animals, exemption of contracts for..
1453.2(a); Act 106(a) (2) (C) Annuities...
1459.2(d) Appeal to Tax Court -
1476.1 Architectural, design and engineering services (see also Services): Limitation on determinations of excessive profits..
1458.3(b) Limited exemption of contracts for ---
1455.3(b)(6); 1490.3 Archives and Records Service, contracts of National.---
1453.5(b) (8) Armed Services Procurement Regulation, effect of disallowance of costs under. 1459.1(b)(5) Army, Department of the (named in act) (see also Corps of Engineers) -- 1452.1 (a), (b) Articles, materials defined to include --
1451.22 Assignment of Claims Act of 1940, withholding subject to...
1461.4(d) Assignment of contractors for renegotiation.
1471.1-1471.4 Assumed risk (See Extent of risk assumed) Atomic Energy Commission (named in act)
1452.1 (a), (b) Audit of books and records.....
Act 105(e) (2) Authorized resale, contracts for materials for..
Blind, contracts with agencies for the.---
Unilateral order procedure.
Class A cases.
Class B cases.
Unilateral order procedure.
Judicial notice of.. Bonneville Power Administration:
Designated a Department...
Exemption of contracts with. Bonuses
Defense connection (See Direct and immediate connection with the national
1452.1 (a), (b)
project contracts of.
Act 107 (d), (1)
1459.5(b)(3)(iii); 1459, 10(b)(1)(ii)
1452.1(a) Department of Defense (named in act).
1452.1 (a), (b)
1452.1 (a), (b)
1452.1 (a), (b) Department of the Interior (See Bonneville Power Administration; Bureau of
Mines; Bureau of Reclamation; Defense Minerals Exploration Administra
tion; Geological Survey).
1452.1 (a), (b)
1474.4 Agreement by Regional Board...
1474.3.. Allocation in consolidated renegotiation--
1464.8 Allocation of...
1462.8 Clearance by Board.-
1473.3 Clearance by Regional Board...
1473,2 Minimum refund....
1460.5 Notice to contractor.--
1459.9(b)(3) Statements of facts and reasons for.
1477.1-1477,5 Tender by contractor of...
1475.5 Unadjusted excessive profits...
1459.9(b) Unilateral determination by Board...
1453.5(c) Exemptions of contracts not having -
1452.4(b)(2); 1453.5 Director of Internal Revenue, computation of tax credit by.
1462.3(b) Disasters, contracts relating to natural..