[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR302.1-7]

[Page 752]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 302_TAXES UNDER THE INTERNATIONAL CLAIMS SETTLEMENT ACT, AS AMENDED 
AUGUST 9, 1955--Table of Contents
 
Sec. 302.1-7  Claims for credit or refund.

    (a) Time for filing claims. Claims for credit or refund must be 
filed within the period prescribed by section 322 of the Internal 
Revenue Code of 1939 or by section 6511 of the Internal Revenue Code of 
1954, as modified by section 212(c) of the Act. Any such claim must 
contain a detailed statement under penalties of perjury of all the facts 
relied upon in support of the claim and should be filed with the 
district director of the district in which the tax was paid. See 
paragraph (f)(1) of Sec. 302.1-4 relating to final computation.
    (b) Attorney General acting for taxpayer. Any act of the Attorney 
General for, or on behalf of, a taxpayer in respect of any claim under 
the regulations in this part will be considered as the act of such 
taxpayer, unless such taxpayer notifies the Commissioner in writing, by 
the filing of a claim for refund or credit or otherwise, that he does 
not ratify such act. See paragraph (b) of Sec. 302.1-4 relating to 
relationship of Attorney General and former owner.
    (c) Refund payable to Attorney General. All refund of taxes paid by 
the Attorney General shall be made directly to that official.