C.F.R. » Title 45 » SUBCHAPTER A—GENERAL ADMINISTRATION › PART 30—CLAIMS COLLECTION › Subpart C—Debt Compromise

45 C.F.R. § 30.26

Consideration of tax consequences to the Government

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In negotiating a compromise, the Secretary will consider the tax consequences to the Government. In particular, the Secretary 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 § 30.32.