45 CFR 30.26 - Consideration of tax consequences to the Government.

Regulations last checked for updates: Nov 25, 2024

Title 45 - Public Welfare last revised: Nov 19, 2024

View all text of Subpart C [§ 30.21 - § 30.27]

§ 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.

authority: 31 U.S.C. 3711(d)

source: 72 FR 10409, Mar. 8, 2007, unless otherwise noted.

cite as: 45 CFR 30.26