(a) Applicability. This section applies to the processing of offers to compromise tax liabilities pursuant to § 301.7122–1 of this chapter. Except as provided in this section, this fee applies to all offers to compromise accepted for processing.
CFR 26-300.3-2013由US-CFR-file 发布于 2013-12-02,并于 2013-12-02 实施。
CFR 26-300.3-2013 在中国标准分类中归属于: A02 经济管理。
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