Title 19

PART 171 SUBPART D

Subpart D - Offers in Compromise Source:T.D. 00-57, 65 FR 53577, Sept. 5, 2000, unless otherwise noted.

• 18 U.S.C. 983; 19 U.S.C. 66, 1592, 1593a, 1618, 1624; 22 U.S.C. 401; 31 U.S.C. 5321.
• Source: T.D. 70-249, 35 FR 18265, Dec. 1, 1970, unless otherwise noted.

19:2.0.1.1.18.4.2.1	SECTION 171.31	171.31 Form of offers.
19:2.0.1.1.18.4.2.2	SECTION 171.32	171.32 Acceptance of offers in compromise.

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