26 USC Ch. 74: Front Matter
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26 USC Ch. 74: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 74-CLOSING AGREEMENTS AND COMPROMISES
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CHAPTER 74-CLOSING AGREEMENTS AND COMPROMISES

Sec.
7121.
Closing agreements.
7122.
Compromises.
7123.
Appeals dispute resolution procedures.
7124.
Cross references.

        

Amendments

1998- Pub. L. 105–206, title III, §3465(a)(2), July 22, 1998, 112 Stat. 768 , added items 7123 and 7124 and struck out former item 7123 "Cross references".

Chapter Referred to in Other Sections

This chapter is referred to in sections 514, 7851 of this title.