Skip to content

General education, not advice for your situation.

Carry Forward Learning Start here Intern0 XP

Treasury Regulations · 26 CFR Part 302

Part 302. Taxes under the international claims settlement act, as amended august 9, 1955

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 302.1 Statutory provisions and Executive order; section 212 of the International Claims Settlement Act, and Executive Order 10644.
  2. § 302.1-1 Definitions.
  3. § 302.1-2 Application of regulations.
  4. § 302.1-3 Protection of internal revenue prior to tax determination.
  5. § 302.1-4 Computation of taxes.
  6. § 302.1-5 Payment of taxes.
  7. § 302.1-6 Interest and penalties.
  8. § 302.1-7 Claims for credit or refund.