26 CFR Part 303
PART 303—TAXES UNDER THE TRADING WITH THE ENEMY ACT
- PART 303—TAXES UNDER THE TRADING WITH THE ENEMY ACT
- Chapter I—Internal Revenue Service, Department of the Treasury › Subchapter F—Procedure and Administration
- § 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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