[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.7122-0]

[Page 478]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                   Closing Agreements and Compromises
 
Sec. 301.7122-0  Table of contents.

    This section lists the major captions that appear in the regulations 
under Sec. 301.7122-1.

                      Sec. 301.7122-1 Compromises.

    (a) In general.
    (b) Grounds for compromise.
    (c) Special rules for the evaluation of offers to compromise.
    (d) Procedures for submission and consideration of offers.
    (e) Acceptance of an offer to compromise a tax liability.
    (f) Rejection of an offer to compromise.
    (g) Effect of offer to compromise on collection activity.
    (h) Deposits.
    (i) Statute of limitations.
    (j) Inspection with respect to accepted offers to compromise.
    (k) Effective date.

[T.D. 9007, 67 FR 48029, July 23, 2002]