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Part 303—Taxes Under the Trading with the Enemy Act

Taxes Under the Trading with the Enemy Act

ContainsSections 303.1–303.1-7
CorpusDaily eCFR
Displayed edition2026-04-15
Last updated2026-04-15

PART 303—TAXES UNDER THE TRADING WITH THE ENEMY ACT

Sections

AuthoritySec. 7805, I.R.C. 1954; 68A Stat. 917; 26 U.S.C. 7805, and sec. 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.
SourceT.D. 6459, 25 FR 2953, Apr. 7, 1960, unless otherwise noted.