Cases Decided in the Court of Claims of the United States, Volumes 191-201 |
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Page 459
Findings of Fact Year 1965 was the subject of an audit by the Internal Revenue Service , which determined that of the $ 477,701.01 , $ 38,942.44 represented capital gain income and the balance , $ 438,758.57 , represented ordinary ...
Findings of Fact Year 1965 was the subject of an audit by the Internal Revenue Service , which determined that of the $ 477,701.01 , $ 38,942.44 represented capital gain income and the balance , $ 438,758.57 , represented ordinary ...
Page 565
This is the sum of all the amounts which , under 1373 ( b ) , have been included in his gross income as constructive dividends less the sum of both allowable net operating loss deductions passed through to him under sec- tion 1374 ( b ) ...
This is the sum of all the amounts which , under 1373 ( b ) , have been included in his gross income as constructive dividends less the sum of both allowable net operating loss deductions passed through to him under sec- tion 1374 ( b ) ...
Page 567
557 Opinion of the Court 1375 ( f ) .10 If , as taxpayers argue , section 1375 ( f ) applies , the distribution would be applied against the undistributed taxable income for the preceding year if such undistributed taxable income was ...
557 Opinion of the Court 1375 ( f ) .10 If , as taxpayers argue , section 1375 ( f ) applies , the distribution would be applied against the undistributed taxable income for the preceding year if such undistributed taxable income was ...
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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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action additional administrative agree agreement allowed amount appeal application assets authority basis Board claim clause Commission Commissioner Company completion conclusion consideration considered construction contract contractor corporation cost Count court Creek decision deduction defendant defendant's denied determined discount distribution duty effect entitled escrow filed Findings of Fact fiscal funds further Government granted held income Indian individual interest Internal Revenue Internal Revenue Code interpretation involved issue Judge judgment land limitations March Melin ment motion officer operations Opinion overtime paid panel parties patent payment percent performance period petition plaintiff position present prior production question reason received record reference renewable request reserves respect result retirement Rule scheduled shares sheet specifications suit supra surety term termination tion trial trust United whiskey