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Ilushuma was a ruler of Assyria around the early 2nd millennium BCE. While precise dating is difficult, he is known for boasting of freeing the "Akkadians and their children" from taxes, mentioning cities like Nippur and Ur. His reign is part of the early history of Assyria, a region that became an independent state around 1400 BCE, though the name "Assyria" is used anachronistically for earlier periods. The city of Ashur was a significant center, serving as a provincial capital under Ur III and later becoming the national divinity.12

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