38 C.F.R. § 1.935

Consideration of tax consequences to the Government

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In negotiating a compromise, VA will consider the tax consequences to the Government. In particular, VA will consider requiring a waiver of tax-loss-carry-forward and tax-loss-carry-back rights of the debtor.

(Authority: 31 U.S.C. 3711; 38 U.S.C. 501, 3720) [69 FR 62198, Oct. 25, 2004]