Consideration of tax consequences to the Government.

  1. Law
  2. CFR 10
  3. Energy
  4. Department of Energy (General Provisions)
  5. Collection of Claims Owed the United States
  6. Standards for the Compromise of Claims
  7. Consideration of tax consequences to the Government.

Checkout our iOS App for a better way to browser and research.

§ 1015.306 Consideration of tax consequences to the Government.

In negotiating a compromise, DOE will consider the tax consequences to the Government. In particular, DOE 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 § 1015.405 of this part.


Download our app to see the most-to-date content.