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    <title>Court Rules Extension of Tax Assessment Limit Does Not Apply to Completed Cases Beyond Original 5-Year Period.</title>
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    <description>Extenuation of period of Limitation - Period for reopening of an assessment was already expired - extending the period of limitation from 5 years to 6 years to be not applicable to those assessments which stood completed and the 5 year period for re-opening of assessment stood expired.</description>
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