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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.