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Treasury Regulations · 26 CFR Part 301

Subpart ECFR028457d7fc33c82. Closing Agreements and Compromises

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 301.7121-1 Closing agreements.
  2. § 301.7122-0 Table of contents.
  3. § 301.7122-1 Compromises.