Home › CFR › Title 26 › Part 30326 CFR Part 303 — Taxes Under the 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.