other · IRS · Rule · Published 2016-12-02 · Effective 2016-12-02 · 81 FR 86955
Document
Document number
2016-28936
Federal Register citation
81 FR 86955
CFR reference
26 CFR 300
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2016-12-02
Effective date
2016-12-02
Treasury docket
TD 9798
Abstract
This document contains final regulations that provide user fees for installment agreements. The final regulations affect taxpayers who wish to pay their liabilities through installment agreements.