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§ 1177.26 Consideration of tax consequences to the Government.

45 CFR 1177.26

  1. CFR
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  3. Title 45
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  5. Subtitle B
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  7. Chapter XI
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  9. Part 1177
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  11. Subpart C
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  13. 45 CFR 1177.26
Citation45 CFR 1177.26
CorpusDaily eCFR
Displayed edition2026-05-12
Last updated2026-05-12

§ 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.