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U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 2025
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Title 26
Chapter I
Part 303 - PART 303—TAXES UNDER THE TRADING WITH THE ENEMY ACT
§ 303.1 - Statutory provisions; section 36, Trading With the Enemy Act.
§ 303.1-1 - Definitions.
§ 303.1-2 - Application of part.
§ 303.1-3 - Protection of internal revenue prior to tax determination.
§ 303.1-4 - Computation of taxes.
§ 303.1-5 - Payment of taxes.
§ 303.1-6 - Interest and penalties.
§ 303.1-7 - Claims for refund or credit.
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