31 C.F.R. § 902.6

Current through March 31, 2024
Section 902.6 - Consideration of tax consequences to the Government

In negotiating a compromise, agencies should consider the tax consequences to the Government. In particular, agencies should 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 § 903.5 of this chapter.

31 C.F.R. §902.6