45 C.F.R. § 30.26

Current through September 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