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RB Form 1 only. See § 1470.90 (c). No special form is prescribed for construction contractors, architects, and engineers. Such contractors shall adapt the Standard Form of Contractor's Report to their particular needs. If the contractor has self-applied the exemption for standard commercial articles provided in section 106 (e) (1) (A) of the act, he shall, upon request of the Board, file a Supplemental Report of Self-Exemption as provided in § 1467.50 of this subchapter. Such report shall be filed either before or with the filing of the Standard Form of Contractor's Report (see § 1467.50 (c)).

(b) When renegotiable sales are less than statutory "floor."-In accordance with the requirements of the first sentence of section 105 (e) (1) of the act, the "Statement of NonApplicability of the Renegotiation Act of 1951, as amended," is hereby prescribed as the form of financial statement for use by any person who holds renegotiable prime contracts or subcontracts when the aggregate renegotiable receipts or accruals of such person and all other persons under control of or controlling or under common control with such person do not exceed the applicable minimum amount for renegotiation prescribed in section 105 (f) (1) or (2) of the act. (Next sentence removed to Appendix.) As set forth in § 1470.91 (b) of this subchapter, this Statement may be filed by any such person, at his election, with respect to any fiscal year ending after June 30, 1956. When, but for the exemption for standard commercial articles provided in section 106 (e) (1) (A) of the act, a contractor would be required to file the Standard Form of Contractor's Report pursuant to paragraph (a) of this section, such contractor shall file a Report of Self-Exemption as provided in § 1467.49 of this subchapter, unless within the time provided therefor he files a Statement of Non-Applicability pursuant to this paragraph (b). If, thereafter, the Board requests the contractor to file a Supplemental Report of Self-Exemption, he shall file such report not later than the date specified in such request. (c) Sufficiency of contents.-The Standard

Form of Contractor's Report is required to be completed in accordance with the instructions therefor. However, if any of the information called for by the Standard Form of Contractor's Report or a fiscal year has been furnished previously by the contractor to the Board, the contractor may complete the Standard Form of Contractor's Report by incorporating therein, by reference, the information so furnished and making a specific statement of the time and place of such filing. The Statement of Non-Applicability, when it is to be filed, should be completed in accordance with the instructions therefor.

(d) Time for filing.—(1) Fiscal years ending on or before June 30, 1956.-Remove to Appendix.

(2) Fiscal year ending after June 30, 1956.— Except as otherwise provided in § 1467.31(d) of this subchapter with respect to fiscal years ending after June 30, 1956, every contractor who is required to file a financial statement for any such fiscal year shall file the Standard Form of Contractor's Report (RB Form 1 as set forth in § 1470.90 (c)) on or before the first day of the fifth calendar month following the close of such fiscal year, whether or not any specific request for filing has been made. Any contractor who is entitled to file the Statement of Non-Applicability for any such fiscal year, and who elects so to do, shall file such statement on or before the first day of the fifth calendar month following the close of such fiscal year.

(3) When time to file income tax return has been extended.-Notwithstanding any other provisions of this paragraph (d), if a contractor is required to file the Standard Form of Contractor's Report for a fiscal year, and the time of such contractor to file a Federal income tax return for such fiscal year shall have been extended by the Internal Revenue Service, such contractor shall not be required to file the Standard Form of Contractor's Report with respect to such fiscal year until fifteen (15) days after the extended due date fixed in the document evidencing such extension of time, provided that a copy of such document is filed with

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the Board on or before the date when, but for
the provisions of this sentence, the contractor
would have been required to file the Standard
Form of Contractor's Report with respect to
such fiscal year. Unless the Federal income tax
return of the contractor for such fiscal year
shall have been filed before the extended due
date fixed in such document, a Standard Form
of Contractor's Report for such fiscal year filed
before such extended due date may be returned
to the contractor, and if so returned will not
constitute the filing of a financial statement un-
der section 105(e) of the act and will not com-
mence the running of the 1-year period of limi-
ations prescribed in section 105 (c) of the act.

tor to furnish any information, records, or data,
for the purpose of enabling the Board to de-
termine excessive profits for a fiscal year, after
the date on which all liabilities of the prime
contractor or subcontractor for excessive profits
received or accrued during such fiscal year have
been discharged (see Part 1465 of this
subchapter).

(e) Filing rules.-General rules applicable to the time, place, and manner of filing the Standard Form of Contractor's Report and the Statement of Non-Applicability are set forth in section 1472.6 of this subchapter.

(f) Availability of forms.-Copies of the Standard Form of Contractor's Report and the Statement of Non-Applicability may be obtained from The Renegotiation Board, Washington 25, D.C.

(h) Filing on a consolidated basis.-A group which qualifies for renegotiation on a consolidated basis (see Part 1464) may satisfy the requirements for the filing of the financial statement prescribed by the first sentence of section 105(e) (1) of the act by filing a consolidated Standard Form of Contractor's Report if such group makes a request for renegotiation on a consolidated basis at the time of or before filing such consolidated Standard Form of Contractor's Report. If each member of an affiliated or related group is entitled to file a Statement of Non-Applicability pursuant to the second sentence of section 105 (e) (1) of the act, such group may, if it so elects, file a consolidated Statement of Non-Applicability: Provided, That the fiscal years of all members of such group begin and end respectively on the same dates. A consolidated Standard Form of Contractor's Report shall include (1) a statement of the consolidated financial information of the group made in the same manner as if the group were a single contractor, and (2) a consolidating income account showing separately the renegotiable and nonrenegotiable business of each member of the group in the detail specified in such form. Notwithstanding the foregoing, each member of such group shall file a separate and complete Standard Form of Contractor's Report.

(g) Effect of filing.-The filing of a Standard Form of Contractor's Report or a Statement of Non-Applicability in accordance with the provisions of this section will not relieve any prime contractor or subcontractor of the duty to furnish such other information, records, or data which are determined by the Board to be necessary to carry out its responsibilities under the act. If the Board specifically requests any prime contractor or subcontractor to furnish any information, records, or data which are determined by the Board to be necessary to carry out the provisions of the act, such prime contractor or subcontractor will be required to furnish such information, records, or data whether or not he has filed a Standard Form of Contractor's Report or a Statement of Non-Applicability. The Board will not exercise this authority with respect to a prime contractor or subcontractor who has made no filing or who has filed a Statement of Non-Applicability, except where the Board has reason to believe that such prime contractor or subcontractor is required to file the Standard Form of Contractor's Report for the fiscal year in question. The Board will not require any prime contractor or subcontrac

12-10-68

FORMS AND INSTRUCTIONS

1470.90 Standard Form of Contractor's Report. Copies of the Standard Form of Contractor's Report prescribed in § 1470.3(a) may be obtained from the Board and the Regional Boards (see §§ 1470.92 and 1472.6(d) (1) of this subchapter).

(a) For fiscal years ending before June 30, 1953.-Removed to Appendix.

(b) For fiscal year ending on or after June 30, 1953, but not later than June 30, 1956.Removed to Appendix.

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Sec. II. Segregation of Sales and Allocation of Costs and Expenses (Instruction II)

WE ATTACH A FULL DESCRIPTION OF THE METHODS USED IN:

(a) Segregating sales between renegotiable and non-renegotiable, including the method of determining exempt sales and the amounts thereof by type.

(b) Allocating cost of goods sold and expenses between renegotiable and non-renegotiable business.

Sec. III. We attach: (a) Statement of income for this fiscal year.

(b) Statement of surplus for this fiscal year.

(c) Balance sheet as of the close of this fiscal year.

(d) A schedule of our renegotiable sales, costs, and profits or losses for the last five years. (Note: Submit only if you claim a renegotiation loss carryforward.)

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Sec. V. We made made no voluntary refunds and voluntary price reductions applicable to renegotiable contracts or subcontracts in this
fiscal year. If applicable, complete the following: Total voluntary refunds $
Total voluntary price reductions $.

Sec. VI. Exemption of Commercial Articles or Services:

(a) Answer ONLY if you have self-applied the exemption (Instructions, VI (a)):
We have self-applied the exemption in the amount of $.

sales in Section I of this report.

and have excluded such amount from renegotiable

(b) Answer ONLY if you have applied to the Board and received an exemption for this fiscal year (Instructions, VI (b));
The Board has granted our application for exemption in the amount of $.

and we have excluded such amount
from renegotiable sales in Section I of this report. We have not excluded any amounts for which exemption was denied.
(c) Check ONLY if you desire to waive the exemption in whole or in part (Instructions, VI (c)):
Except for any amounts shown in (a) or (b) above, the exemption is hereby waived.

Sec. VII. There were were no changes in the form or control of our organization during this fiscal year. (If there were any changes, attach explanation.)

Sec. VIII. There were were no persons under control of, or controlling, or under common control with us during this fiscal year. (If there were, attach statement showing name and address of each such contractor, with a brief description of the character of its business and the nature and extent of its relationship with you, and indicating whether it had renegotiable business.) (Instruction VIII)

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The undersigned certifies, under the criminal penalties provided in Sec. 105(e)(1) of the Renegotiation Act of 1951, that he is authorized to sign this report on behalf of the contractor and that the representations contained in this report are true and correct to the best of his knowl edge and belief.

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1470.91 Statement of Non-Applicability of the Renegotiation Act of 1951, as amended.Copies of the Statement of Non-Applicability prescribed in § 1470.3 (b) may be obtained from the Board and the Regional Boards (see

§§ 1470.92 and 1472.6(d)(1) of this subchapter).

(a) For fiscal years ending on or before June 30, 1956.-Removed to Appendix.

(b) For fiscal years ending after June 30, 1956 and on or before October 24, 1968.

(This form to be used only for fiscal years ending after June 30, 1956 and on or before October 24, 1968)

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1. (For contractors other than brokers and manufacturers' agents). Our nonexempt receipts or accruals (together with those of all contractors named in paragraph 4 below) under contracts or subcontracts subject to the Act, did not exceed $ for this fiscal year (Insert $1,000,000 unless fiscal year is less than 18 months, in which event prorate such amount). Our own nonexempt renegotiable receipts or accruals in this fiscal year aggregated $.

2. (For brokers and manufacturers' agents). Our nonexempt commissions and other receipts or accruals (together with those of all contractors named in paragraph 4 below) under subcontracts described in Section 103(g) (3) of the Act, did not exceed $25,000, or the prorated portion thereof, for this fiscal year. Our own nonexempt receipts or accruals from such subcontracts aggregated $_

3. We do not expect to receive or accrue any further amounts applicable to this fiscal year which would bring aggregate renegotiable receipts or accruals above the $1,000,000 floor or the $25,000 floor, or the prorated amount thereof.

4. The following persons, firms or corporations, and no others, controlled or were under control of or under common control with us during this fiscal year (If none, write “none"; do not insert your own name):

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6. Our gross sales or gross receipts (less returns and allowances) reported for Federal income tax purposes were $.

7. Answer either: (a) The standard commercial article exemption has not been self-applied by us

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(b) The standard commercial article exemption has been self-applied by us to otherwise re-
negotiable sales in the amount of $.

Certification

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The undersigned certifies, under the criminal penalties provided in Sec. 105(e)(1) of the Renegotiation Act of 1951, that he is authorized to sign this report on behalf of the contractor and that the representations contained in this report are true and correct to the best of his knowledge and belief.

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