§70.482. Offers in compromise of liabilities (other than forfeiture) under 26 U.S.C. — Inbound Citations
27 C.F.R. § 70.482
Statutory Authority
Cited by 3 regulations in release Current.
Citations to 27 C.F.R. § 70.482 as a whole
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Procedure in the case of offers in compromise of liabilities under 26 U.S.C. chapter 51 and of penalties for violation of the Federal Alcohol Administration Act, is set forth in §§ 70.482 through 70.484.
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Procedure in the case of offers in compromise of liabilities under 26 U.S.C. chapter 52 is set forth in §§ 70.482 through 70.484.
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The procedures in the case of offers in compromise of liabilities under 26 U.S.C. 4181 and chapter 53 are set forth in §§ 70.482 and 70.484.