1. Regulations
  2. title 27
  3. chapter I-i1
  4. part 70
  5. subpart E
  6. subjgrp 230
  7. § 70.449

View all text of Subjgrp 230 [§ 70.441 - § 70.449]

§ 70.449 - Offers in compromise.

The procedures in the case of offers in compromise of liabilities under 26 U.S.C. 4181 and chapter 53 are set forth in §§ 70.482 and 70.484.

[T.D. ATF-331, 57 FR 40329, Sept. 3, 1992]

SOURCE: T.D. ATF-6, 38 FR 32445, Nov. 26, 1973, unless otherwise noted.

CITE AS: 27 CFR 70.449