Subpart C. Subpart C—Compromise of a Claim

• § 15.41 - When a claim may be compromised.
• § 15.43 - Reasons for compromising a claim.
• § 15.45 - Consideration of tax consequences to the Government.
• § 15.47 - Finality of a compromise.
• § 15.49 - Mutual releases of the debtor and the Government.