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PAGE A OF A PAGES Number o f Copies and P lace o f Filing: A separate set of forms is required for each plant location. T hree (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 W ar Production Board, Washington 25, D. C. (except when accompanied by Form PA W -30). All priority and special authorization forms (except PAW -30) related to the application for necessity certificate shall be filed a t the same time and place as this form regardless of the mailing in­structions on such documents. If notification of the date on which (jhe W ar 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 W ar Production Board file number will be stamped on the card and the card mailed to the addressee. W hen 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 W PB-3407. Form W PB-3467 must be filed before construction is begun or acquisition is made, since under the provisions of the regulations dated December 17, 1843: "The construction, reconstruction, erection, installation or acquisition of facility will not be deemed necessary within the terms of these regulations 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. W hat 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 W PB-3467 but only those sections as called for below under “Special Instructions for Filing with Construction Application Form s”. 2a. If authorization under L-41 is not required, a separate W PB-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 W PB-617, W PB-2774, or PA W - 30, and acoompany it with only one W PB-3467. If this choice is made only certain sections of this form as called for below under "Special Instructions for Filing with Construction Application Form s” need be filled out. S pecial Instructions for U s* w it h Con­struction Application F orks— Such as W PB-617, W PB-2774, PAW -30, *TC. When this form is used with a con­struction application form as described in paragraph 1, or paragraph 2b of "W hat to File”, it is only necessary to fill out your name and address and the fol­lowing sections of W PB-3467; Sections 2A, 2B, 12B, 13 through 17 Inclusive. Special I nstructions tor Appendix A Appendix A consists of the detail sheets on land, buildings, and equipment, for the plant location covered by the W PB-3467 and a Summary Sheet for each set of detail sheets. The Appendix A will be physically a t­tached 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 a t 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 W ar 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.