---

26 C.F.R. PART 303--TAXES UNDER THE TRADING WITH THE ENEMY ACT

TITLE 26--Internal Revenue

CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY

SUBCHAPTER F--PROCEDURE AND ADMINISTRATION

PART 303--TAXES UNDER THE TRADING WITH THE ENEMY ACT

�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.