Electronic Arts, Inc. and Subsidiaries - Page 5




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               manufactured in Puerto Rico, and (b) whether EAPR’s                    
               activities constituted the manufacture of the video                    
               games in Puerto Rico by EAPR “within the meaning of                    
               subsection (d)(1)(A) of section 954”, as required by                   
               section 936(h)(5)(B)(ii) (final flush).  (This issue                   
               affects only the EAPR docket, 2434-99.)                                
               Our statements as to the facts are based entirely on the               
          parties’ stipulations of facts and exhibits, those matters that             
          are admitted in the pleadings, those matters that are admitted in           
          the motion papers, and those matters set forth in affidavits                
          submitted by the parties.                                                   
                                   I.  Background                                     
          A.  The Petitioners                                                         
               When the respective petitions were filed in the instant                
          cases, both EA and EAPR were Delaware corporations with their               
          principal corporate offices in Redwood City, California.  (EA was           
          incorporated in Delaware in September 1991; its predecessor was             
          incorporated in California in 1982.)  For the years in issue,               
          both EA and EAPR kept their books and filed their income tax                
          returns on the basis of an accrual method of accounting and a               
          fiscal year ending March 31.                                                
               During the years in issue, EA developed, manufactured (or              
          had manufactured), marketed, and distributed interactive                    
          entertainment software for a variety of entertainment systems,              






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