Title 10

PART 1015 SUBPART C

Subpart C - Standards for the Compromise of Claims

10:4.0.3.5.11.3.80.1SECTION 1015.300
   1015.300 Scope.
10:4.0.3.5.11.3.80.2SECTION 1015.301
   1015.301 Scope and application.
10:4.0.3.5.11.3.80.3SECTION 1015.302
   1015.302 Bases for compromise.
10:4.0.3.5.11.3.80.4SECTION 1015.303
   1015.303 Enforcement policy.
10:4.0.3.5.11.3.80.5SECTION 1015.304
   1015.304 Joint and several liability.
10:4.0.3.5.11.3.80.6SECTION 1015.305
   1015.305 Further review of compromise offers.
10:4.0.3.5.11.3.80.7SECTION 1015.306
   1015.306 Consideration of tax consequences to the Government.
10:4.0.3.5.11.3.80.8SECTION 1015.307
   1015.307 Mutual releases of the debtor and the Government.