Consideration of tax consequences to the Government.

  1. Law
  2. CFR 45
  3. Public Welfare
  4. Department of Health and Human Services
  5. General Administration
  6. Claims Collection
  7. Debt Compromise
  8. Consideration of tax consequences to the Government.

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§ 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.


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