---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch74"
level: "chapter"
label: "Chapter 74"
heading: "Closing Agreements and Compromises"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch74"
sections_count: 4
---

# Chapter 74 — Closing Agreements and Compromises

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration

## Sections

- [§7121. Closing agreements](/usc/26/7121.md)
- [§7122. Compromises](/usc/26/7122.md)
- [§7123. Appeals dispute resolution procedures](/usc/26/7123.md)
- [§7124. Cross references](/usc/26/7124.md)