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Part 1470 Information Required of Contractors

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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

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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

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Explanation: The following system of citation is used in this Index:

1. Sections of the regulations are cited by number.
2. Sections of the act, are cited by number preceded by the word "Act”. (The text of the act appears in RBR

1499.1.)
3. Pages 1 and 2 of the regulations are cited by page number.
4. Cross references to index headings appear in Roman type; other directions are italicized.

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Accounting methods (see also Accrual, Cash receipts and Completed contract
methods of accounting):
Attributing income and costs to fiscal years .

1459.1(b)(1)
Change of...

1459.1(b)(2) Definition of received or accrued and paid or incurred.

1451.20 Effect at termination of renegotiation.--

1466.4
Accrual method of accounting ---

1459.1(b)(2)(ii)
Accrued (See Received or accrued)
Act, definiton of (see also Renegotiation Act of 1951).

1451.11
Actual control of contractors ..

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

1461.5
Administrative Procedure Act, application of .-

Act 111
Advertising, expense of..--

1459.7(b)
Affiliated groups, consolidated renegotiation of (see also Consolidated renego- 1464.1–1464.2

tiation).
Agencies for the blind, contracts with.---

1455.3(b) (7)
Agency of the Government, definition of..

1451.23
Agents (See Brokers and manufacturers' agents)
Agents of consolidated groups.---

1464.7(b)
Agreements (See Agreements to refund excessive profits; Clearances; Special

accounting agreements).
Agreements to refund excessive profits:
Allocation of excessive profits in.

1462.8(d)
Board determinations....

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...

1461.2–1461.5(c)
Regional Board determinations.

1474.3
Agricultural commodities:
Cost allowance to integrated producers for processing-

1453.2(c)
Exemption of contracts for.

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)

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Defens

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Alaska:
Contracts performed in..--

1455.2
Exemption of contracts with territories.

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..

1453.5(b)(4)

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Blind, contracts with agencies for the.---
Board:

Adress of...
Authority of..
Conduct of renegotiation by..
Creation of
Definition of..
Delegation of authority by...
Determinations by:

Agreement prodecure...
Clearance procedure..--

Unilateral order procedure.
Factors adopted by.
Meetings and quorum..
Members, appointment of..
Organization and functions of.
Reassignment of cases to:

Agreement procedure.
Clearance procedure..
Generally.---
Unilateral order procedure:

Class A cases.

Class B cases.
Review by:

Agreement procedure..
Clearance procedure.---

Unilateral order procedure.
Rule-making authority -
Seal of:

Facsimile...

Judicial notice of.. Bonneville Power Administration:

Designated a Department...

Exemption of contracts with. Bonuses

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Defense connection (See Direct and immediate connection with the national

defense).
Defense, Department of (named in act)---

1452.1 (a), (b)
Defense effort, contribution to the (See Contribution to the defense effort)
Defense Materials Procurement Agency (designated a Department) ----

1452,1(a)
Defense Minerals Exploration Administration, exemption of exploration 1455.4(b)(2)

project contracts of.
Deficiencies, interest on tax..

1459.6(c)
Delegations of authority:
Board to Regional Boards...

1499,50
Secretary of Defense to Board...

Page 1
Statutory provisions..

Act 107 (d), (1)
Demolishing, costs of..--

1459.5(b)(3)(iii); 1459, 10(b)(1)(ii)
De novo proceeding in Tax Court.--

1476.1
Department of Commerce (see also Maritime Administration and Federal
Maritime Board):
Exemption of contracts with...

1453.5(b) (7)
Named in act----

1452.1(a) Department of Defense (named in act).

1452.1 (a), (b)
Department of Justice, liaison with...

Page 2
Department of the Air Force (named in act)----

1452.1 (a), (b)
Department of the Army (named in act) (see also Corps of Engineers)-

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).
Department of the Navy (named in act)--

1452.1 (a), (b)
Departments:
Definition..

1451.14
List of -

1452.2
Depletable mineral or natural deposits...

1453.2(b)(2)(i)
Depreciable property:
Exemption of contracts for --

1455.3(b)(3)
Losses.

1459.5(b)
Depreciation..

1459.3; 1459.10(d)(1)
Derivatives of agricultural commodities (see also By products of raw materials). 1453.2(a)(3)
Design services (See Architectural, design and engineering services; Services)
Determination of excessive profits (see also Recovery of excessive profits):
Adjustment for State taxes in...

1459.9
Agreement by Board..

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.--

1472.3; 1472.4
Percentage of cost, not based on.

1460.8; 1490.7(b)
Principles and factors relating to (See Statutory factors)
Recovery after

1461.1-1461.5
Rounding off of ...

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...

1475.4
Unilareral determination by Regional Board.--

1475.3
Developmental contribution (See Contribution to the defense effort)
Developmental expense. -

1459.8(e)
Device, patented or secret--

1452.6
Direct and immediate connection with the national defense:
Designation of agencies having

1452.1(a)
Determinations by Departments of contracts having-

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..

1453.5(e)

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