10 C.F.R. § 1015.306

Current through September 30, 2024
Section 1015.306 - Consideration of tax consequences to the Government

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.

10 C.F.R. § 1015.306