Code of Federal Regulations · Part

Part 303 — Taxes Under The Trading With The Enemy Act

26 C.F.R. pt. 303

• § 303.1 Statutory Provisions; Section 36, Trading With The Enemy Act
• § 303.1-1 -1 Definitions
• § 303.1-2 -2 Application Of Part
• § 303.1-3 -3 Protection Of Internal Revenue Prior To Tax Determination
• § 303.1-4 -4 Computation Of Taxes
• § 303.1-5 -5 Payment Of Taxes
• § 303.1-6 -6 Interest And Penalties
• § 303.1-7 -7 Claims For Refund Or Credit