CFR›Title 31›Subtitle B›Chapter II›Part 391 ContainsSections 391.0–391.5CorpusDaily eCFRDisplayed edition2026-04-28Last updated2026-04-28 PART 391—WAIVER OF INTEREST, ADMINISTRATIVE COSTS, AND PENALTIES Sections 391.0 § 391.0 Scope of regulations. 391.1 § 391.1 General. 391.2 § 391.2 Equitable considerations. 391.3 § 391.3 Resolution of disputes. 391.4 § 391.4 Documentary evidence. 391.5 § 391.5 Waiver approval. Authority31 U.S.C. 3701; 31 U.S.C. 3711; 31 U.S.C. 3717.Source50 FR 6344, Feb. 15, 1985, unless otherwise noted. Previous 380 Part 380—Collateral Acceptability and Valuation