---
kind: "section"
citation: "26 C.F.R. § 302.1"
title: "26"
number: "302.1"
heading: "Statutory provisions and Executive order; section 212 of the International Claims Settlement Act, and Executive Order 10644."
url: "https://uscodex.org/cfr/26/302.1"
---

# §302.1. Statutory provisions and Executive order; section 212 of the International Claims Settlement Act, and Executive Order 10644.



## Notes

### Authority

Authority: Sec. 7805, I.R.C. 1954; 68A Stat. 917; 26 U.S.C. 7805, and sec. 212 of the International Claims Settlement Act of 1949, as added by the Act of Aug. 9, 1955, Pub. L. 285, 84th Cong., 69 Stat. 562.

### Source

Source: T.D. 6470, 25 FR 6470, July 9, 1960, unless otherwise noted.