Cases Decided in the Court of Claims of the United States, Volumes 191-201 |
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Page 370
... amount which *** is in excess of the tax liability ( in- cluding any interest , addition to the tax , or additional amount ) and the dates of payment of all amounts sub- sequently paid with respect to such tax liability . *** However ...
... amount which *** is in excess of the tax liability ( in- cluding any interest , addition to the tax , or additional amount ) and the dates of payment of all amounts sub- sequently paid with respect to such tax liability . *** However ...
Page 452
... amount of capitalized carrying charges attributable to bulk whiskey inventory at the end of said fiscal year . The amount of $ 61,722.15 represented the amount of carrying charges at- tributable to plaintiff's bulk whiskey inventory ...
... amount of capitalized carrying charges attributable to bulk whiskey inventory at the end of said fiscal year . The amount of $ 61,722.15 represented the amount of carrying charges at- tributable to plaintiff's bulk whiskey inventory ...
Page 564
... amount is a distribution out of earnings and profits of the taxable year as speci- fied in section 316 ( a ) ( 2 ) . [ Emphasis supplied . ] After the amount of UTI is calculated , section 1373 ( b ) , operational section , prescribes ...
... amount is a distribution out of earnings and profits of the taxable year as speci- fied in section 316 ( a ) ( 2 ) . [ Emphasis supplied . ] After the amount of UTI is calculated , section 1373 ( b ) , operational section , prescribes ...
Contents
JUDGES AND OFFICERS OF THE COURT | 1 |
ASSISTANT ATTORNEYS GENERAL CHARGED WITH THE DEFENSE OF THE GOVERNMENT | 2 |
TABLE OF CASES REPORTED | 3 |
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administrative agreement amount Apache Tribe April April 12 Board Bordo bourbon whiskey clause collateral estoppel Company conclusion construction contracting officer contractor corporation corporation's cost Court 201 Ct Creek decedent's decision deduction defendant deficiency denied discount dismissed distribution dividend duty earnings and profits employee entitled to recover equitable adjustment escrow estate tax Fact 201 Ct 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 Melin ment motion for summary Opinion of Commissioner overtime Owens-Parks paid panel parties patent percent performance period petition Pitt plaintiff premium prior prior art progress payments pursuant Rainier refund Regis Rule scheduled SKELTON specifications statute subcontractors summary judgment supra surety tank taxable taxpayer termination tion treaty tribe trust United whiskey