Cases Decided in the Court of Claims of the United States, Volumes 191-201 |
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Page 316
... Internal Revenue Code . Plaintiff contends that the accumulated earnings tax is not the type of tax that is reported ... Internal Revenue Code of 1954 pre- scribing the period of limitation on filing claim for credit or refund of an ...
... Internal Revenue Code . Plaintiff contends that the accumulated earnings tax is not the type of tax that is reported ... Internal Revenue Code of 1954 pre- scribing the period of limitation on filing claim for credit or refund of an ...
Page 325
... tax ; tax treatment ; symmetry of treatment ; trade or business deduction v . gift . [ 1 ] At least , as here , prior to the passage in 1962 of Section 274 ( b ) of the 1954 Internal Revenue Code , a payment might be excludable by the ...
... tax ; tax treatment ; symmetry of treatment ; trade or business deduction v . gift . [ 1 ] At least , as here , prior to the passage in 1962 of Section 274 ( b ) of the 1954 Internal Revenue Code , a payment might be excludable by the ...
Page 328
... Internal Revenue , 453 F. 2d 61 ( 2d Cir . 1971 ) , rev'g 29 CCH TCM 1407 ... Code of 1954 , as amended.2 It is our view that the law is clear that the ... Code , a payment might be excludable by the recipient and never- theless ...
... Internal Revenue , 453 F. 2d 61 ( 2d Cir . 1971 ) , rev'g 29 CCH TCM 1407 ... Code of 1954 , as amended.2 It is our view that the law is clear that the ... Code , a payment might be excludable by the recipient and never- theless ...
Contents
TABLE OF STATUTES CITED AND RULES OF THE COURT CITED | 4 |
PICTURE OF SEVEN JUDGES COMPOSING COURT OF CLAIMS | 5 |
GENERAL ORDER NO 1 AMENDING RULES | 6 |
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administrative agreement amount Apache Tribe April April 12 Board Bordo bourbon whiskey breach BuShips clause Code collateral estoppel Company conclusion contractor corporation corporation's cost Court 201 Ct Creek decedent's decision deduction defendant defendant's denied discount distribution dividend duty earnings and profits employee entitled to recover equitable adjustment escrow estate tax Fact 201 Ct Federal filed Findings of Fact fiscal funds Ghitescu glacé fruit Government guaranteed renewable Harlington Wood income tax Indian Claims Commission interest Internal Revenue Internal Revenue Service issue January 31 land large-screen display system Melin ment motion for summary Navy Opinion of Commissioner overtime Owens-Parks paid panel parties patent percent performance period petition Pitt plaintiff prior prior art pursuant Rainier refund Regis scheduled specifications statute summary judgment supra surety Tac/Nav tank taxable taxpayer termination tion treaty trial commissioner tribe trust United whiskey