U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 31Chapter IIPart 391 - PART 391—WAIVER OF INTEREST, ADMINISTRATIVE COSTS, AND PENALTIES
§ 391.0 - Scope of regulations.
§ 391.1 - General.
§ 391.2 - Equitable considerations.
§ 391.3 - Resolution of disputes.
§ 391.4 - Documentary evidence.
§ 391.5 - Waiver approval.
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