[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: 26CFR303.1-7]

[Page 758]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 303_TAXES UNDER THE TRADING WITH THE ENEMY ACT--Table of Contents
 
Sec. 303.1-7  Claims for refund or credit.

    (a) Claims for refund or credit must be filed within the period 
prescribed by section 6511 of the Internal Revenue Code of 1954 as 
modified by section 36(c) of the Trading With the Enemy Act. Any such 
claim must contain a detailed statement under the penalties of perjury 
of all the facts relied upon in support of the claim and should be filed 
with the district director for the district in which the tax was paid. 
See paragraph (f)(1) of Sec. 303.1-4, relating to final computation.
    (b) Any act of the Attorney General for, or on behalf of, a taxpayer 
in respect of any claim under this part will be considered as the act of 
such taxpayer, unless such taxpayer notifies the Commissioner of 
Internal Revenue 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. 303.1-4, relating to relationship of Attorney General and 
former owner.
    (c) All refund of taxes paid by the Attorney General shall be made 
directly to that official.

                           PART 304 [RESERVED]