Cases Decided in the Court of Claims of the United States, Volumes 191-201 |
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Results 1-3 of 49
Page 565
... distributions , to qualify for the benefits of section 1375 ( d ) , must be made in money . This is altogether consistent with the plan of Subchapter S since , as noted supra , a distribution to reduce UTI under section 1373 ( c ) must ...
... distributions , to qualify for the benefits of section 1375 ( d ) , must be made in money . This is altogether consistent with the plan of Subchapter S since , as noted supra , a distribution to reduce UTI under section 1373 ( c ) must ...
Page 567
... Distributions within 2 - month period after close of taxable year . " ( 1 ) Distributions considered as distributions of undistributed taxable income . Any distribution of money made by a corporation after the close of a taxable year ...
... Distributions within 2 - month period after close of taxable year . " ( 1 ) Distributions considered as distributions of undistributed taxable income . Any distribution of money made by a corporation after the close of a taxable year ...
Page 568
... distribution was not a money distribution . As noted above , at the time the checks , in the aggregate amount of $ 22,987.91 , were issued , the corporation's check- ing account showed a balance of $ 21,695.22 . Thus , to finance the ...
... distribution was not a money distribution . As noted above , at the time the checks , in the aggregate amount of $ 22,987.91 , were issued , the corporation's check- ing account showed a balance of $ 21,695.22 . Thus , to finance the ...
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