26 CFR Part 302 - PART 302—TAXES UNDER THE INTERNATIONAL CLAIMS SETTLEMENT ACT, AS AMENDED AUGUST 9, 1955
- § 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 sec. 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.