C.F.R. » Title 10 » CHAPTER X—DEPARTMENT OF ENERGY (GENERAL PROVISIONS) › PART 1015—COLLECTION OF CLAIMS OWED THE UNITED STATES › Subpart C—Standards for the Compromise of Claims

10 C.F.R. § 1015.306

Consideration of tax consequences to the Government

Read at: eCFRecfr.gov CornellLII GovInfogovinfo.gov CasesGoogle Scholar

In negotiating a compromise, DOE will consider the tax consequences to the Government. In particular, DOE will consider requiring a waiver of tax-loss-carry-forward and tax-loss-carry-back rights of the debtor. For information on discharge of indebtedness reporting requirements see § 1015.405 of this part.