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TITLE 26 - INTERNAL REVENUE
CHAPTER I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER F - PROCEDURE AND ADMINISTRATION
PART 301 - PROCEDURE AND ADMINISTRATION
301.6331 - 3 - Restrictions on levy while offers to compromise are pending.
Cross-reference. For provisions relating to the making of levies while an offer to compromise is pending, see 301.71221.
[T.D. 9027, 67 FR 77417, Dec. 18, 2002]
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