26 CFR Part 303 - TAXES UNDER THE TRADING WITH THE ENEMY ACT
prev | next
- § 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.
Authority:
Sec. 7805, I.R.C. 1954; 68A Stat. 917; 26 U.S.C. 7805, and sec. 36 of the Trading With the Enemy Act, as added by the Act of Aug. 8, 1946, Pub. L. 671, 79th Cong., 60 Stat. 929; 50 U.S.C. App. 36.
Source:
T.D. 6459, 25 FR 2953, Apr. 7, 1960, unless otherwise noted.