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Regulations last checked for updates: May 15, 2025

Title 45 - Public Welfare last revised: May 05, 2025
All TitlesTitle 45Chapter XIPart 1177Subpart C - Subpart C—Standards for the Compromise of Claims
  • § 1177.21 - Scope and application.
  • § 1177.22 - Bases for compromise.
  • § 1177.23 - Enforcement policy.
  • § 1177.24 - Joint and several liability.
  • § 1177.25 - Further review of compromise offers.
  • § 1177.26 - Consideration of tax consequences to the Government.
  • § 1177.27 - Mutual releases of the debtor and the Government.
authority: 31 U.S.C. 3711,3716; Pub. L. 104-134; 31 CFR 900-904
source: 86 FR 66965, Nov. 24, 2021, unless otherwise noted.
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