31 CFR 902.6 - Consideration of tax consequences to the Government.
In negotiating a compromise, agencies should consider the tax consequences to the Government. In particular, agencies should 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 § 903.5 of this chapter.
Title 31 published on 2013-07-01
no entries appear in the Federal Register after this date.