Coal Excise Tax Refunds [electronic resource] : United States v. Clintwood Elkhorn Mining Co.
- Corporate Author
- Library of Congress. Congressional Research Service
- Published
- [Place of publication not identified] : [publisher not identified], 2008.
- Physical Description
- 7 pages : digital, PDF file
Access Online
- 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.
- Subject(s)
- Related Titles
- ProQuest U.S. Congressional Research Digital Collection
- Note
- 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.
AVAILABLE ONLINE TO AUTHORIZED PSU USERS. - Technical Details
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