VIEWS: 13 PAGES: 7 CATEGORY: Business & Economics POSTED ON: 5/30/2010
In US v. Clintwood Elkhorn Mining Co. et. al., the Supreme Court held that the plain language of 26 USC sections 7422(a) and 6511 requires a taxpayer seeking a refund for a tax assessed in violation of the export clause, just as for any other unlawfully assessed tax, to file a timely administrative refund claim before bringing suit against the government.
Part I. Rulings and Decisions Under the Internal Revenue Code of 1986 Section 42.—Low-Income Section 149.—Bonds Section 1001.—Determi- Housing Credit Must be Registered to nation of Amount of and be Tax
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