26 CFR Part 303
TAXES UNDER THE TRADING WITH THE ENEMY ACT
June 25, 2020
§
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