1. LawStack
  2. Title 27 - Alcohol, Tobacco Products and Firearms
  3. Chapter I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
  4. Subchapter F - PROCEDURES AND PRACTICES
  5. Part 70 - PROCEDURE AND ADMINISTRATION
  6. Subpart E - Procedural Rules Relating to Alcohol, Tobacco, Firearms, and Explosives
  7. Topic - Provisions Relating to Firearms, Shells and Cartridges, and Explosives
  8. 27 CFR § 70.449
27 CFR § 70.449
Offers in compromise
April 24, 2020
CFR

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.

[T.D. ATF-331, 57 FR 40329, Sept. 3, 1992]

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§ 70.441 Applicable laws
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§ 70.442 Taxes relating to machine guns, destructive devices, and certain other firearms

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