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title 26
Internal Revenue
chapter I-i19
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
part 301
PART 301—PROCEDURE AND ADMINISTRATION
subpart 0-i14
Closing Agreements and Compromises
Subpart 0-i 14. Closing Agreements and Compromises
§ 301.7121-1 - Closing agreements.
§ 301.7122-0 - Table of contents.
§ 301.7122-1 - Compromises.