Title 31
PART 902
Part 902 - Standards For The Compromise Of Claims
- Authority: 31 U.S.C. 3711.
- Source: 65 FR 70402, Nov. 22, 2000, unless otherwise noted.
31:3.1.5.1.3.0.1.1 | SECTION 902.1 | 902.1 Scope and application. | |
31:3.1.5.1.3.0.1.2 | SECTION 902.2 | 902.2 Bases for compromise. | |
31:3.1.5.1.3.0.1.3 | SECTION 902.3 | 902.3 Enforcement policy. | |
31:3.1.5.1.3.0.1.4 | SECTION 902.4 | 902.4 Joint and several liability. | |
31:3.1.5.1.3.0.1.5 | SECTION 902.5 | 902.5 Further review of compromise offers. | |
31:3.1.5.1.3.0.1.6 | SECTION 902.6 | 902.6 Consideration of tax consequences to the Government. | |
31:3.1.5.1.3.0.1.7 | SECTION 902.7 | 902.7 Mutual releases of the debtor and the Government. |