1. Regulations
  2. title 45
  3. chapter A
  4. part 30
  5. subpart C
  6. § 30.26

View all text of Subpart C [§ 30.21 - § 30.27]

§ 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.

SOURCE: 72 FR 10409, Mar. 8, 2007, unless otherwise noted.

CITE AS: 45 CFR 30.26