CFR > Title 19 > Chapter I > Part 171 > Subpart D – Offers in Compromise

Current as of: 2024 | Check for updates | Other versions


§ 171.31	Form of offers
§ 171.32	Acceptance of offers in compromise

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Terms Used In CFR > Title 19 > Chapter I > Part 171 > Subpart D - Offers in Compromise

Appraisal: A determination of property value.
Contract: A legal written agreement that becomes binding when signed.
United States: includes all territories and possessions of the United States, except the Virgin Islands, American Samoa, Wake Island, Midway Islands, Kingman Reef, Johnston Island, and the island of Guam. See 19 CFR 134.1