10 CFR 1015.306 - Consideration of tax consequences to the Government.

Regulations last checked for updates: Nov 22, 2024

Title 10 - Energy last revised: Nov 19, 2024

View all text of Subpart C [§ 1015.300 - § 1015.307]

§ 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.

authority: 31 U.S.C. 3701,3711,3716,3717,3718,and; 42 U.S.C. 2201 and 7101,

source: 68 FR 48533, Aug. 14, 2003, unless otherwise noted.

cite as: 10 CFR 1015.306