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Excise Tax Return for Black Lung Trust is a document available to read on EtoBox.

This document is an IRS form used to calculate tax deductions and excise taxes related to contributions made by coal mine operators to black lung benefit trusts. Specifically, it contains worksheets (Schedule A) to determine the maximum tax deduction allowed under Section 192 for contributions. It also contains calculations (Schedule B) to determine any excise tax owed under Section 4953 for contributions exceeding the maximum deductible amount. The form must be filed by any coal mine operator who has made

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