U.S. Code of Federal Regulations

Regulations most recently checked for updates: Sep 16, 2025

All TitlesTitle 45Chapter XIPart 1177Subpart C - Subpart C—Standards for the Compromise of Claims
§ 1177.21 - Scope and application.
§ 1177.22 - Bases for compromise.
§ 1177.23 - Enforcement policy.
§ 1177.24 - Joint and several liability.
§ 1177.25 - Further review of compromise offers.
§ 1177.26 - Consideration of tax consequences to the Government.
§ 1177.27 - Mutual releases of the debtor and the Government.
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