26 CFR Part 302
8 sections.
- § 302.1Statutory provisions and Executive order; section 212 of the International Claims Settlement Act, and Executive Order 10644
- § 302.1-1Definitions
- § 302.1-2Application of regulations
- § 302.1-3Protection of internal revenue prior to tax determination
- § 302.1-4Computation of taxes
- § 302.1-5Payment of taxes
- § 302.1-6Interest and penalties
- § 302.1-7Claims for credit or refund
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.