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FORM WPB-3^67 _________ _ _ _ 2 ____________ I_______ .___________________________________________ PAGE 6 OF 6 PA6ES Number of Copies and Place of Filing: A separate set of forms is required for each plant location. Three (3) signed copies of this form with six (6) copies of the Appendix A (both summary and detail sheets) must always be filed with the War Production Board, Washington 25, D. O. (except when accompanied by Form PAW-30). All priority and special authorization forms (except PAW-30) related to the application for necessity certificate shall be filed at the same time and place as this form regardless of the-mailing in­structions on such documents. If notification of the d&te on which tihe War Production Board received the application is desired, a self-addressed and stamped post card may be submitted with the application. The date of receipt and War Production Board file number will be stamped on the card and the card mailed to the addressee. When to file: Applications for Certifi­cates of Necessity for tax amortization privileges provided in Section 124 (f) of the Internal Revenue Code should be made on Form WPB-3467. Form WPB-3467 must be filed before construction is begun or acquisition is made, since under the provisions of the regulations dated December 17, 1943: “The construction, reconstruction, erection, installation or acquisition of facility will not be deemed necessary within the terms of these regulations I N S T R U C T I O N S unless a determination of necessity is made by the certifying authority prior to the beginning of the construction', re­construction, erection, installation or date of acquisition.” The issuance of a necessity certificate will not be considered unless the appli­cation for a certificate is filed together with the application for priorities as­sistance or specific authorization for the facilities to be amortized. What to file: 1. If authorization under L-41 is required, this application must be accompanied by the appropriate form listed in Schedule C of L-41. In this event, however, it is not necessary to fill out all sections of WPB-3467 but only those sections as called for below under “ Special Instructions for Filing with Construction Application Forms”. 2a. If authorization under L-41 is not required, a separate WPB-3467 must be filed for and together with each separate priorities application form for facilities for which tax amortization privileges are required. 2b. However, when more than one pri­orities application form is involved, the applicant may file a single project form such as WPB-617, WPB-2774, or PAW- 30, and accompany it with only one WPB-3467. If this choice is made only certain sections of this form as called for below under “Special Instructions for Filing with Construction Application Forms” need be filled out. Special Instructions for Use w it h Con­struction A pplication F orms— Such as WPB-617, WPB-2774, PAW-30, ETC. When this form is used with a con­struction application form as described in paragraph 1, or paragraph 2b of “What to File”, it is only necessary to fill out your name and address and the fol­lowing sections of WPB-3467; Sections 2A, 2B, 12B, 13 through 17 inclusive. Special I nstructions for Appendix A Appendix A consists of the detail sheets on land, buildings, and equipment, for the plant location covered by the WPB-3467 and a Summary Sheet for each set of detail sheets. The Appendix A will be physically at­tached by the certifying agency to the necessity certificate when, as and if is­sued, to enable the Bureau of Internal Revenue .to identify the facilities. Care should be exercised in preparing it. Facilities at the date of application should be identified as accurately as pos­sible, and should have the estimated cost given. If any changes in cost or identification of facilities are determined before receipt of a completed necessity certificate the applicant should notify the War Production Board of such changes. The summary sheet of this appendix is page 1. The number of pages in the appendix, including both the detailed sheets and summary sheet, shall be indi­cated on the summary sheet and all de­tail sheets. % GPO— W ar Board 14111A— p. 6