38 CFR § 1.935 - Consideration of tax consequences to the Government.
§ 1.935 Consideration of tax consequences to the Government.
In negotiating a compromise, VA will consider the tax consequences to the Government. In particular, VA will consider requiring a waiver of tax-loss-carry-forward and tax-loss-carry-back rights of the debtor.
[69 FR 62198, Oct. 25, 2004]