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China, South Korea, Japan, Germany, and Switzerland remain on Treasury's list
Tax changes could be backdated to Jan. 1, Mnuchin says.
Administration's probably not pushing for full expensing of capital spending, official says.
In 2011, Obama administration put together contingency plan to prioritize payments..
Spending growth in May outpaced revenue gains, Treasury says.
Lagging U.S. tax receipts add to pressure on Congress.