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principal business falls within the definition years ending after June 30, 1956, every conof subcontracts set forth in section 103 (g) tractor who is required to file a financial state(3) of the act. (Next two sentences removed ment for any such fiscal year shall file the to Appendix.) For fiscal years ending after Standard Form of Contractor's Report (RB June 30, 1956, the Standard Form of Con Form 1 as set forth in § 1470.90 (c) on or tractor's Report is composed of RB Form before the first day of the fifth calendar 1 only. See § 1470.90(c). No special form is month following the close of such fiscal year, prescribed for construction contractors, ar whether or not any specific request for filing chitects, and engineers. Such contractors shall has been made. Any contractor who is enadapt the Standard Form of Contractor's Re titled to file the Statement of Non-Applicabilport to their particular needs.
ity for any such fiscal year, and who elects so (b) When renegotiable sales are less than to do, shall file such statement on or before statutory "floor."-In accordance with the re the first day of the fifth calendar month folquirements of the first sentence of section 105 lowing the close of such fiscal year. (e) (1) of the act, the "Statement of Non
(3) When time to file income tax return has Applicability of the Renegotiation Act of been extended. Notwithstanding any other 1951, as amended,” is hereby prescribed as provisions of this paragraph (d), if a conthe form of financial statement for use by
tractor is required to file the Standard Form any person who holds renegotiable prime con of Contractor's Report for a fiscal year, and tracts or subcontracts when the aggregate the time of such contractor to file a Federal renegotiable receipts or accruals of such per income tax return for such fiscal year shall son and all other persons under control of or have been extended by the Internal Revenue controlling or under common control with Service, such contractor shall not be required such person do not exceed the applicable min to file the Standard Form of Contractor's Reimum amount of renegotiation prescribed in
port with respect to such fiscal year until section 105(f) (1) or (2) of the act. (Next
fifteen (15) days after the extended due date sentence removed to Appendix.) As set forth
fixed in the document evidencing such extenin $ 1470.91 (b) of this subchapter, this sion of time, provided that a copy of such docStatement may be filed by any such person, ument is filed with the Board on or before at his election, with respect to any fiscal year the date when, but for the provisions of this ending after June 30, 1956.
sentence, the contractor would have been re(c) Sufficiency of contents.- The Stand quired to file the Standard Form of Contracard Form of Contractor's Report is required tor's Report with respect to such fiscal year. to be completed in accordance with the in Unless the Federal income tax return of the structions therefor. However, if any of the contractor for such fiscal year shall have been information called for by the Standard Form filed before the extended due date fixed in of Contractor's Report for a fiscal year has such document, a Standard Form of Contracbeen furnished previously by the contractor tor's Report for such fiscal year filed before to the Board, the contractor may complete such extended due date may be returned to the Standard Form of Contractor's Report the contractor, and if so returned will not by incorporating therein, by reference, the constitute the filing of a financial statement information so furnished and making a spe under section 105(e) of the Act and will not cific statement of the time and place of such commence the running of the 1-year period filing. The Statement of Non-Applicability, of limitations prescribed in section 105(c) when it is to be filed, should be completed in of the Act. accordance with the instructions therefor.
(e) Filing rules.-General rules applicable (d) Time for filing.-(1) Fiscal years end to the time, place, and manner of filing the ing on or before June 30, 1956.-Removed to Standard Form of Contractor's Report and Appendix.
the Statement of Non-Applicability are set (2) Fiscal year ending after June 30, 1956. forth in section 1472.6 of this subchapter. -Except as otherwise provided in $ 1467.31 (f) Availability of forms.-Copies of the (d) of this subchapter with respect to fiscal Standard Form of Contractor's Report and