26 CFR Part 302
PART 302—TAXES UNDER THE INTERNATIONAL CLAIMS SETTLEMENT ACT, AS AMENDED AUGUST 9, 1955
- PART 302—TAXES UNDER THE INTERNATIONAL CLAIMS SETTLEMENT ACT, AS AMENDED AUGUST 9, 1955
- Chapter I—Internal Revenue Service, Department of the Treasury › Subchapter F—Procedure and Administration
- § 302.1 Statutory provisions and Executive order; section 212 of the International Claims Settlement Act, and Executive Order 10644.
- § 302.1-1 Definitions.
- § 302.1-2 Application of regulations.
- § 302.1-3 Protection of internal revenue prior to tax determination.
- § 302.1-4 Computation of taxes.
- § 302.1-5 Payment of taxes.
- § 302.1-6 Interest and penalties.
- § 302.1-7 Claims for credit or refund.
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