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.