Statutes, codes, and regulations
Code of Federal Regulations
Title 45 - PUBLIC WELFARESubtitle A - DEPARTMENT OF HEALTH AND HUMAN SERVICESSubchapter A - GENERAL ADMINISTRATIONPart 30 - CLAIMS COLLECTION
Subpart C - DEBT COMPROMISE
Section 30.26 - Consideration of tax consequences to the Government

45 C.F.R. § 30.26

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Current through November 30, 2024
Section 30.26 - Consideration of tax consequences to the Government

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 .

45 C.F.R. §30.26