Internal Revenue Bulletin:  2007-12 

March 19, 2007 

ESTATE TAX


Table of Contents

REG-100841-97 REG-100841-97

Proposed regulations under section 6159 of the Code govern the acceptance and rejection of installment agreements, the terms of those agreements and when they may be modified or terminated by the Service, and appeal procedures when the Service makes a rejection or termination decision. The principal purpose of this project is to update the regulations to reflect various amendments to section 6159 and related statutes.


More Internal Revenue Bulletins