Consideration of tax consequences to the Government.

  1. Law
  2. CFR 38
  3. Pensions, Bonuses, and Veterans' Relief
  4. Department of Veterans Affairs
  5. General Provisions
  6. Standards for Compromise of Claims
  7. Consideration of tax consequences to the Government.

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§ 1.935 Consideration of tax consequences to the Government.

In negotiating a compromise, VA will consider the tax consequences to the Government. In particular, VA will consider requiring a waiver of tax-loss-carry-forward and tax-loss-carry-back rights of the debtor.

(Authority: 31 U.S.C. 3711; 38 U.S.C. 501, 3720)

[69 FR 62198, Oct. 25, 2004]


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