45 CFR 1177.26 - Consideration of tax consequences to the Government.

Regulations last checked for updates: Nov 22, 2024

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

View all text of Subpart C [§ 1177.21 - § 1177.27]

§ 1177.26 - Consideration of tax consequences to the Government.

In negotiating a compromise, NEH will consider the tax consequences to the Government. In particular, NEH will consider requiring a waiver of the debtor's tax-loss-carry-forward and tax-loss-carry-back rights. For information on discharge of indebtedness reporting requirements, see § 1177.32.

authority: 31 U.S.C. 3711,3716; Pub. L. 104-134; 31 CFR 900-904

source: 86 FR 66965, Nov. 24, 2021, unless otherwise noted.

cite as: 45 CFR 1177.26