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U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 2025
All Titles
Title 45
Chapter A
Part 30
Subpart C - Subpart C—Debt Compromise
§ 30.21 - Scope and application.
§ 30.22 - Bases for compromise.
§ 30.23 - Enforcement policy.
§ 30.24 - Joint and several liability.
§ 30.25 - Further review of compromise offers.
§ 30.26 - Consideration of tax consequences to the Government.
§ 30.27 - Mutual release of the debtor and the Government.
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