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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.