Statutes, codes, and regulations
Code of Federal Regulations
Title 10 - ENERGYChapter X - DEPARTMENT OF ENERGY (GENERAL PROVISIONS)Part 1015 - COLLECTION OF CLAIMS OWED THE UNITED STATES
Subpart C - STANDARDS FOR THE COMPROMISE OF CLAIMS
Section 1015.306 - Consideration of tax consequences to the Government

10 C.F.R. § 1015.306

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Current through November 30, 2024
Section 1015.306 - Consideration of tax consequences to the Government

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.

10 C.F.R. § 1015.306