FEDERAL · 26 CFR

Part 303 — Taxes Under the Trading with the Enemy Act

8 sections · Title 26: Internal Revenue

§ 303.1Statutory provisions; section 36, Trading With the Enemy Act.

§ 303.1-1Definitions.

§ 303.1-2Application of part.

§ 303.1-3Protection of internal revenue prior to tax determination.

§ 303.1-4Computation of taxes.

§ 303.1-5Payment of taxes.

§ 303.1-6Interest and penalties.

§ 303.1-7Claims for refund or credit.