1. Regulations
  2. title 45
  3. chapter XI
  4. part 1177
  5. subpart C
  6. § 1177.26

View all text of Subpart C [§ 1177.21 - § 1177.27]

§ 1177.26 - Consideration of tax consequences to the Government.

In negotiating a compromise, NEH will consider the tax consequences to the Government. In particular, NEH will consider requiring a waiver of the debtor's tax-loss-carry-forward and tax-loss-carry-back rights. For information on discharge of indebtedness reporting requirements, see § 1177.32.

AUTHORITY: 31 U.S.C. 3711, 3716-3719; Pub. L. 104-134; 31 CFR 900-904.

SOURCE: 86 FR 66965, Nov. 24, 2021, unless otherwise noted.

CITE AS: 45 CFR 1177.26