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 ) , an operational section ...
... 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 ) , an operational section ...
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 |
13 other sections not shown
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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