Consideration of tax consequences to the Government.

  1. Law
  2. CFR 45
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  5. National Foundation on the Arts and the Humanities
  6. National Endowment for the Humanities
  7. Claims Collection
  8. Standards for the Compromise of Claims
  9. Consideration of tax consequences to the Government.

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§ 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.


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