26 CFR Part 302
TAXES UNDER THE INTERNATIONAL CLAIMS SETTLEMENT ACT, AS AMENDED AUGUST 9, 1955
June 25, 2020
§
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