"Chocolate Layer Cake 1040" joke

Line 1. Butter, a minimum of half a pound (8 oz.), but not to exceed 1 (one)
pound. (See line 4.)
Line 2. Sugar, light brown or white, unless you or your spouse
had a financial account in a foreign country in 1990, in which case
dark brown sugar must be used. Do not substitute molasses or honey.
Use 1 (one) cup and adjust to taste.
Line 3. Eggs, six or half a dozen, whichever is greater.
Line 4. Semisweet chocolate, 6 oz. Nonfarm families may choose
the optional method of using cocoa powder. If you elect the Cocoa
Method, add 1/2 oz. (One Tablespoon) of butter to each 3
tablespoons of cocoa. Multiply by .9897 per ounce of substitution.
For adjustments to sugar, see pg. 29. Add total of additional
butter to Line 1 (above). Sugar adjustments should be reflected in
final total of Line 2. For additional details on cocoa conversion,
see Form 551.
Line 5a. Flour, white. If you were a federal, state or local
government employee, you may be eligible for an excess flour tax
credit. Measure 2 cups, sifting is optional.
Line 5b. Flour, whole wheat, 1 2/3 cups.
Line 5c. Alternative mixture: 1 cup white flour plus 3/4 cup whole
wheat flour.
Line 6. Vanilla, 1 teaspoon. See Schedule ZE for reporting use
of imitation vanilla flavoring. You may be able to deduct the cost
of real vanilla extract in 1991 if you itemize deductions.
Line 7. Salt, 1/3 teaspoon (optional). If you are a head of
household with dependents and were born during a leap year, you
must add salt.
Line 8. Baking powder, 1 1/2 teaspoons. Use of baking soda will
result in a penalty. See form W-Q.
Line 8a. Walnuts, 8 oz., chopped. You may
be eligible to use pecans or almonds. See Part III of Schedule PE, Itemized
Substitutions.
Line 9. Preheat oven to 350 degrees F (375 if altitude exceeds
5,500 feet). Be sure that you have turned the oven on before you
begin assembling ingredients. In a bowl (2 quart capacity), cream
butter and sugar for 3 minutes, or until well blended, whichever
occurs first. (Note: If you are using the Nonfarm Cocoa Method [see
Line 4], add additional butter and sugar at this point.)
Line 10. Incorporate eggs, one egg at a time, into creamed
mixture. If the eggs are from a farm of which you are the sole
owner, you may be eligible for a Fowl Credit. See Form 9871m "For
the Birds."
Line 11. Add vanilla.
Line 12. In a double boiler, melt chocolate at low heat. If you
are using the Nonfarm Cocoa Method, disregard the preceding
instruction and stir cocoa into the creamed mixture. Then stir in
flour from Line 5a, 5b, or 5c, add salt (optional, but see Line 7
for exception) and baking powder.
Line 13. Add nuts, which should be chopped, regardless of type
(See Line 8a).
Line 14. Pour batter into 2 (two) greased and floured 8 inch
round cake pans or 1 (one) greased and floured 9x13 inch pan, which you
should have prepared earlier. Bake in preheated oven (see line
9) for 40 to 50 minutes, whichever is greater. After removing cake
pan(s) from oven, cool for 10 minutes (12 for 9x13 pan) and turn
cake(s) out onto wire rack.
When cake is completely cool, frost it. (To determine time needed
for cooling, complete Worksheet on pg. 25.) See Form 873 for
details on appropriate frostings.
Note: If you weigh 20 percent more (or higher) than your ideal
weight (see chart on pg. 19), ignore this recipe and complete
Schedule F, "Fresh Fruit Desserts."
Happy Taxes!