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Electronic Code of Federal Regulations

e-CFR data is current as of June 1, 2020

Title 26Chapter ISubchapter FPart 303


TITLE 26—Internal Revenue

CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

SUBCHAPTER F—PROCEDURE AND ADMINISTRATION

PART 303—TAXES UNDER THE TRADING WITH THE ENEMY ACT

rule
§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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