View all text of Chapter 53 [§ 4301 - § 4341]
§ 4321. Payment of taxes and expenses by Alien Property Custodian
(a) Authority to pay taxes and expenses; disallowance of claims by enemy; limitation on claims for recovery of deductions for expenses
(b) Income, war-profits, excess-profits, or estate taxes; computation of amount; payment
(c) Capital gains
(d) Sales or exchanges of property; involuntary conversion
(e) Interest or civil penalty
(f) Period of limitations
(Oct. 6, 1917, ch. 106, § 24, as added Mar. 4, 1923, ch. 285, § 2, 42 Stat. 1516; amended Mar. 10, 1928, ch. 167, § 18, 45 Stat. 276, 277; Mar. 28, 1934, ch. 102, title I, § 1, 48 Stat. 510; June 18, 1934, ch. 567, 48 Stat. 978.)