Regulations last checked for updates: Feb 12, 2026

Title 19 - Customs Duties last revised: Feb 06, 2026
All TitlesTitle 19Chapter IPart 171Subpart D - Subpart D—Offers in Compromise
authority: 18 U.S.C. 983; 19 U.S.C. 66,1592,1593a,1618,1624; 22 U.S.C. 401; 31 U.S.C. 5321.
source: T.D. 70-249, 35 FR 18265, Dec. 1, 1970, unless otherwise noted.
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