Find Laws Find Lawyers Free Legal Forms USA State Laws

CFR

70.436—Offers in compromise.

Procedure in the case of offers in compromise of liabilities under 26 U.S.C. chapter 52 is set forth in §§ 70.482 through 70.484.

Code of Federal Regulations

[T.D. ATF-301, 55 FR 47654, Nov. 14, 1990]
Tips