U.S. Code of Federal Regulations

Regulations most recently checked for updates: Oct 30, 2025

All TitlesTitle 10Chapter XPart 1015Subpart C - Subpart C—Standards for the Compromise of Claims
§ 1015.300 - Scope.
§ 1015.301 - Scope and application.
§ 1015.302 - Bases for compromise.
§ 1015.303 - Enforcement policy.
§ 1015.304 - Joint and several liability.
§ 1015.305 - Further review of compromise offers.
§ 1015.306 - Consideration of tax consequences to the Government.
§ 1015.307 - Mutual releases of the debtor and the Government.
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