10 CFR 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.
Title 10 published on 2014-01-01
no entries appear in the Federal Register after this date.