Consideration of tax consequences to the Government.

CFR · 2024-01-01 · US · Title 10

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.

official document · source cfr-2024 · id 10:§ 1015.306