50 USC 4321 - Payment of taxes and expenses by Alien Property Custodian

U.S Code last checked for updates: Nov 22, 2024

§ 4321.

Payment of taxes and expenses by Alien Property Custodian

(a)

Authority to pay taxes and expenses; disallowance of claims by enemy; limitation on claims for recovery of deductions for expenses

(b)

Income, war-profits, excess-profits, or estate taxes; computation of amount; payment

(c)

Capital gains

(d)

Sales or exchanges of property; involuntary conversion

(e)

Interest or civil penalty

(f)

Period of limitations

(Oct. 6, 1917, ch. 106, § 24, as added Mar. 4, 1923, ch. 285, § 2, 42 Stat. 1516; amended Mar. 10, 1928, ch. 167, § 18, 45 Stat. 276, 277; Mar. 28, 1934, ch. 102, title I, § 1, 48 Stat. 510; June 18, 1934, ch. 567, 48 Stat. 978.)

cite as: 50 USC 4321