Equitable exceptions to the statutes of limitations: recoupment, estoppel, and tolling
Article Abstract:
The three common law doctrines of equitable recoupment, estoppel and tolling may be used to supersede the standard three-year statute of limitations for most taxes. Such exceptions to the statutes of limitation may be invoked if the mitigation provisions of IRC sections 1311 through 1314 are not applicable. The exceptions may be exercised following a refund claim that is the result of a filing error. This error must not be attributable to the taxpayer. Claims are most likely to succeed if they are placed within proper judicial context.
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 1993
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Telomere dysfunction: A new player in radiation sensitivity
Article Abstract:
The significance of correct telomere function in determining the cellular and the organismal responses to ionizing radiation is explored. Telomere dysfunction can be produced by the sole act of cell ageing and these shortened telomeres in aged cells might increase radiation sensitivity in elderly organisms.
Publication Name: BioEssays
Subject: Biological sciences
ISSN: 0265-9247
Year: 2006
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New hip hoo-ray
Article Abstract:
Lucy McDonald was not aware of the serious implications of osteoarthritis until she could no longer continue with her normal life because of the unbearable pain caused by the ailment. She asked the help of an orthopedic surgeon, who advised her to have an artificial hip replacement.
Publication Name: Chatelaine
Subject: Women's issues/gender studies
ISSN: 0009-1995
Year: 1997
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