Coal Excise Tax Refunds : United States v. Clintwood Elkhorn Mining Co.

Examines Supreme Court ruling in U.S. v. Clintwood Elkhorn Mining Co., which held taxpayers seeking refunds of coal excise taxes must comply with the process established by the Internal Revenue Code before bringing suit in the Court of Federal Claims. Discusses legislation in front of the 110th Cong...

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Bibliographic Details
Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 2008.
Series:	U.S. Congressional Research.
Subjects:	United States. > Laws, etc. (Statutes of the United States) Excise tax. Judge-made law. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	Examines Supreme Court ruling in U.S. v. Clintwood Elkhorn Mining Co., which held taxpayers seeking refunds of coal excise taxes must comply with the process established by the Internal Revenue Code before bringing suit in the Court of Federal Claims. Discusses legislation in front of the 110th Congress proposing alternative methods for issuing such refunds.
Item Description:	Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource.
Physical Description:	1 online resource.