Title 26

PART 303

Part 303 - Taxes Under The Trading With The Enemy Act

PART 303 - TAXES UNDER THE TRADING WITH THE ENEMY ACT Authority:Sec. 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. Source:T.D. 6459, 25 FR 2953, Apr. 7, 1960, unless otherwise noted.

• Authority: Sec. 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.
• Source: T.D. 6459, 25 FR 2953, Apr. 7, 1960, unless otherwise noted.

26:20.0.1.1.4.0.70.1	SECTION 303.1	303.1 Statutory provisions; section 36, Trading With the Enemy Act.
26:20.0.1.1.4.0.70.2	SECTION 303.1-1	303.1-1 Definitions.
26:20.0.1.1.4.0.70.3	SECTION 303.1-2	303.1-2 Application of part.
26:20.0.1.1.4.0.70.4	SECTION 303.1-3	303.1-3 Protection of internal revenue prior to tax determination.
26:20.0.1.1.4.0.70.5	SECTION 303.1-4	303.1-4 Computation of taxes.
26:20.0.1.1.4.0.70.6	SECTION 303.1-5	303.1-5 Payment of taxes.
26:20.0.1.1.4.0.70.7	SECTION 303.1-6	303.1-6 Interest and penalties.
26:20.0.1.1.4.0.70.8	SECTION 303.1-7	303.1-7 Claims for refund or credit.

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