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Code · CFR · Title 26 — Internal Revenue · Part 301 · § 301.7122-0

§ 301.7122-0. Table of contents.

94 words·~1 min read·/us/cfr/t26/s§ 301.7122-0

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This section lists the major captions that appear in the regulations under § 301.7122-1. § 301.7122-1 Compromises.
(a)In general.
(b)Grounds for compromise.
(c)Special rules for the evaluation of offers to compromise.
(d)Procedures for submission and consideration of offers.
(e)Acceptance of an offer to compromise a tax liability.
(f)Rejection of an offer to compromise.
(g)Effect of offer to compromise on collection activity.
(h)Deposits.
(i)Statute of limitations.
(j)Inspection with respect to accepted offers to compromise.
(k)Effective date. [T.D. 9007, 67 FR 48029, July 23, 2002]
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  • T.D. 9007
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§ 301.7122-0
Table of contents.
Treas. Dec.T.D. 9007
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