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   (1) N's sales receipts for machines manufactured by M (without    $1,500 reduction for cost of goods sold and selling expenses)........(2) N's lease receipts for machines manufactured by M (without       500 reduction for depreciation and leasing expenses)..............(3) N's gross income from services for machines manufactured by      400 M (without reduction for service expenses)....................(4) Z's sale receipts for products manufactured by Z (without        550 reduction for Z's cost of goods sold, commissions on sales, and commission sales expenses)................................(5) Dividends received by N....................................      150(6) Interest received by N on producer's loans.................      200(7) Proceeds received by N representing recognized gain (but         250 not losses) from sales of business assets located outside the United States.................................................                                                                --------(8) N's gross receipts.........................................    3,550                                                                ======== 

[T.D. 7514, 42 FR 55468, Oct. 17, 1977]

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