CFR›Title 26›Chapter I›Part 301›Subpart ECFR028457d7fc33c82 ContainsSections 301.7121-1–301.7122-1CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Closing Agreements and Compromises Sections 301.7121-1 § 301.7121-1 Closing agreements. 301.7122-0 § 301.7122-0 Table of contents. 301.7122-1 § 301.7122-1 Compromises. Previous ECFR906a9cbafe6b4af Collection Next ECFR47464f8a81aa5b0 Limitations