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Regulations last checked for updates: Nov 21, 2024
Title 26 - Internal Revenue last revised: Nov 05, 2024
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Title 26
Chapter I
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
. 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.
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