CHOCOLATE LAYER CAKE 1040

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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.   Semi-sweet chocolate, 6 oz. Non-farm 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, 1/2 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 3500 F ($3750� 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
           Non-farm 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 Non-farm 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 9"x13" 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 9"x13" 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''.

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