Title 26

PART 302

Part 302 - Taxes Under The International Claims Settlement Act, As Amended August 9, 1955

PART 302 - TAXES UNDER THE INTERNATIONAL CLAIMS SETTLEMENT ACT, AS AMENDED AUGUST 9, 1955 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.

• 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.

26:20.0.1.1.3.0.70.1	SECTION 302.1	302.1 Statutory provisions and Executive order; section 212 of the International Claims Settlement Act, and Executive Order 10644.
26:20.0.1.1.3.0.70.2	SECTION 302.1-1	302.1-1 Definitions.
26:20.0.1.1.3.0.70.3	SECTION 302.1-2	302.1-2 Application of regulations.
26:20.0.1.1.3.0.70.4	SECTION 302.1-3	302.1-3 Protection of internal revenue prior to tax determination.
26:20.0.1.1.3.0.70.5	SECTION 302.1-4	302.1-4 Computation of taxes.
26:20.0.1.1.3.0.70.6	SECTION 302.1-5	302.1-5 Payment of taxes.
26:20.0.1.1.3.0.70.7	SECTION 302.1-6	302.1-6 Interest and penalties.
26:20.0.1.1.3.0.70.8	SECTION 302.1-7	302.1-7 Claims for credit or refund.

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