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Ct. D. 2087

VIEWS: 13 PAGES: 7

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.

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									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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