Cases Decided in the Court of Claims of the United States, Volumes 191-201 |
From inside the book
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
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
Other editions - View all
Common terms and phrases
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