45 CFR 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.
Title 45 published on 2013-10-01
no entries appear in the Federal Register after this date.