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Treasury Regulations · 26 CFR

§ 302.1-2. Application of regulations.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Regulation under 26 U.S.C. § 1

Cite as 26 CFR § 302.1-2

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Source
T.D. 6470, 25 FR 6470, July 9, 1960, unless otherwise noted.
Issued under
26 U.S.C. § 1
Length
136 words · about 1 min to read
(a) Property covered. The regulations in this part are applicable in connection with property vested in the Attorney General pursuant to section 202 (a) of the Act and in connection with the net proceeds of any property described under section 202(b) of such Act which was vested in the Attorney General after December 17, 1941, pursuant to the Trading With the Enemy Act, as amended (40 Stat. 411).
(b) Taxes covered. The regulations in this part are applicable to any internal revenue tax with respect to (1) property vested in the Attorney General or any action or transaction incidental to such property, or (2) any person whose property is so vested or any action or transaction of such person, whether the tax is applicable in respect of the period of vesting or any other period.

Other regulations under § 1

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Where it sits in 26 CFR

  1. Subchapter F Procedure and administration
  2. Part 302 Taxes under the international claims settlement act, as amended august 9, 1955

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