This section lists the major captions that appear in the regulations under § 301.7122-1.
In general.
Grounds for compromise.
Special rules for the evaluation of offers to compromise.
Procedures for submission and consideration of offers.
Acceptance of an offer to compromise a tax liability.
Rejection of an offer to compromise.
Effect of offer to compromise on collection activity.
Deposits.
Statute of limitations.
Inspection with respect to accepted offers to compromise.
Effective date.
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