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U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 10Chapter IPart 15Subpart C - Subpart C—Compromise of a Claim
§ 15.41 - When a claim may be compromised.
§ 15.43 - Reasons for compromising a claim.
§ 15.45 - Consideration of tax consequences to the Government.
§ 15.47 - Finality of a compromise.
§ 15.49 - Mutual releases of the debtor and the Government.
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