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§ 30.26 Consideration of tax consequences to the Government.

45 CFR 30.26

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  3. Title 45
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  5. Subtitle A
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  7. Part 30
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  9. Subpart C
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  11. 45 CFR 30.26
Citation45 CFR 30.26
CorpusDaily eCFR
Displayed edition2026-06-26
Last updated2026-06-26

§ 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.