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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle F. Procedure and Administration |
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Chapter 74. CLOSING AGREEMENTS AND COMPROMISES |
| § 7121. Closing agreements |
| § 7122. Compromises |
| § 7123. Appeals dispute resolution procedures |
| § 7124. Cross references |
Amendments
1998—Pub. L. 105–206, title III, § 3465(a)(2),