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U.S. Code of Federal Regula...
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Title 26—Internal Revenue
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CHAPTER I—INTERNAL REVENUE ...
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PART 302—TAXES UNDER THE INTERNATIONAL CLAIMS S...
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.