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Treasury Regulations · 26 CFR Part 303

Part 303. Taxes under the trading with the enemy act

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. § 303.1 Statutory provisions; section 36, Trading With the Enemy Act.
  2. § 303.1-1 Definitions.
  3. § 303.1-2 Application of part.
  4. § 303.1-3 Protection of internal revenue prior to tax determination.
  5. § 303.1-4 Computation of taxes.
  6. § 303.1-5 Payment of taxes.
  7. § 303.1-6 Interest and penalties.
  8. § 303.1-7 Claims for refund or credit.