38 C.F.R. § 1.935

Current through May 31, 2024

Section 1.935 - Consideration of tax consequences to the Government

In negotiating a compromise, VA will consider the tax consequences to the Government. In particular, VA will consider requiring a waiver of tax-loss-carry-forward and tax-loss-carry-back rights of the debtor.

38 C.F.R. §1.935

69 FR 62198, Oct. 25, 2004

Authority: 31 U.S.C. 3711 ; 38 U.S.C. 501 , 3720