Agreement are contained in subpart H of part 10 of this chapter.February 25th, 2016
FiledFebruary 25th, 2016This document contains a final regulation amending the Procedure and Administration Regulations (26 CFR part 301) under section 6334 of the Internal Revenue Code of 1986 (Code). The final regulation provides guidance reflecting the amendments to section 6334 made by RRA 98 (Public Law 105– 206), and the Taxpayer Relief Act of 1997 (Public Law 105–34)(TRA 97). A