26 C.F.R. PART 303--TAXES UNDER THE TRADING WITH THE ENEMY ACT

TITLE 26--Internal Revenue

CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY

SUBCHAPTER F--PROCEDURE AND ADMINISTRATION

PART 303--TAXES UNDER THE TRADING WITH THE ENEMY ACT

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§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.
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