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Code of Federal Regulations
Title 31
Chapter IX
Part 902
31 C.F.R. Part 902
Standards for the Compromise of Claims
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902.1
Scope and application.
902.2
Bases for compromise.
902.3
Enforcement policy.
902.4
Joint and several liability.
902.5
Further review of compromise offers.
902.6
Consideration of tax consequences to the Government.
902.7
Mutual releases of the debtor and the Government.