---
kind: "section"
citation: "26 C.F.R. § 303.1"
title: "26"
number: "303.1"
heading: "Statutory provisions; section 36, Trading With the Enemy Act."
url: "https://uscodex.org/cfr/26/303.1"
---

# §303.1. Statutory provisions; section 36, Trading With the Enemy Act.



## Notes

### Authority

Authority: Sec. 7805, I.R.C. 1954; 68A Stat. 917; 26 U.S.C. 7805, and sec. 36 of the Trading With the Enemy Act, as added by the Act of Aug. 8, 1946, Pub. L. 671, 79th Cong., 60 Stat. 929; 50 U.S.C. App. 36.

### Source

Source: T.D. 6459, 25 FR 2953, Apr. 7, 1960, unless otherwise noted.