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U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 2025
All Titles
Title 19
Chapter I
Part 172
Subpart D - Subpart D—Offers in Compromise
§ 172.31 - Form of offers.
§ 172.32 - Authority to accept offers.
§ 172.33 - Acceptance of offers in compromise.
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