Home › CFR › Title 26 › Part 30226 CFR Part 302 — Taxes Under the International Claims Settlement Act, as Amended August 9, 1955§ 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.