| Section No. | Description |
|---|---|
| Section 302.1 | Definitions |
| Section 302.1-1 | Application of regulations |
| Section 302.1-2 | Protection of internal revenue prior to tax determination |
| Section 302.1-3 | Computation of taxes |
| Section 302.1-4 | Payment of taxes |
| Section 302.1-5 | Interest and penalties |
| Section 302.1-6 | Claims for credit or refund |
| Section 302.1-7 | Statutory provisions; section 36, Trading With the Enemy Act |