Code of Federal Regulations > Title 26 > Chapter I > Part 303 - PART 303—TAXES UNDER THE TRADING WITH THE ENEMY ACT

Regulations last checked for updates: Jun 16, 2025

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

§ 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.

authority: Sec. 7805, I.R.C. 1954; 68A Stat. 917; 26 U.S.C. 7805,and. 36 of the Trading With the Enemy Act, as added by the Act of Aug. 8, 1946, Pub. L. 671, 79th Cong., 60 Stat. 929; 50 U.S.C. App. 36