Code of Federal Regulations > Title 26 > Chapter I > Part 302 - PART 302—TAXES UNDER THE INTERNATIONAL CLAIMS SETTLEMENT ACT, AS AMENDED AUGUST 9, 1955

Regulations last checked for updates: May 23, 2025

Title 26 - Internal Revenue last revised: May 20, 2025

§ 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.

authority: Sec. 7805, I.R.C. 1954; 68A Stat. 917; 26 U.S.C. 7805,and. 212 of the International Claims Settlement Act of 1949, as added by the Act of Aug. 9, 1955, Pub. L. 285, 84th Cong., 69 Stat. 562

source: T.D. 6470, 25 FR 6470, July 9, 1960, unless otherwise noted.