Consideration of tax consequences to the Government.

1. Law
2. CFR 41
3. Public Contracts and Property Management
4. Federal Property Management Regulations System
5. General Services Administration
6. Collection of Claims Owed the United States
7. Consideration of tax consequences to the Government.

§ 105-55.024 Consideration of tax consequences to the Government.

In negotiating a compromise, the General Services Administration (GSA) may consider the tax consequences to the Government. In particular, GSA may 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 § 105-55.030.

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