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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter F - Procedure and Administration |
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Part 303 - Taxes Under the Trading With the Enemy Act |
| § 303.1 - Statutory provisions; section 36, Trading With the Enemy Act. |
| § 303.1-1 - Definitions. |
| § 303.1-2 - Application of part. |
| § 303.1-3 - Protection of internal revenue prior to tax determination. |
| § 303.1-4 - Computation of taxes. |
| § 303.1-5 - Payment of taxes. |
| § 303.1-6 - Interest and penalties. |
| § 303.1-7 - Claims for refund or credit. |