INTELLIGENT SYSTEMS MLP <INP> MAKES CASH PAYOUT Intelligent Systems Master Limited Partnership said it will make a cash distribution of 25 cts a unit in early April to unitholders of record as of March 31. The company said continued strength in its results prompted the move. Intelligent Systems added that if current plans to sell some of its assets, as previously announced, are successful, it may make further distributions estimated at 15 cts to 25 cts a unit. Earlier, the company reported fiscal third quarter ended December 31 net income of 2.3 mln dlrs, or 20 cts a share, up from fiscal 1985 third quarter results of 563,000 dlrs, or five cts a share. In addition, it reported fiscal 1986 nine months' net income of 4.4 mln dlrs, or 40 cts a share, versus a loss of 1.1 mln dlrs, or 10 cts a share, in fiscal 1985's first three quarters.