Statutes, codes, and regulations
Code of Federal Regulations
Title 41 - PUBLIC CONTRACTS AND PROPERTY MANAGEMENTSubtitle C - FEDERAL PROPERTY MANAGEMENT REGULATIONS SYSTEMChapter 105 - GENERAL SERVICES ADMINISTRATION
Part 105-55 - COLLECTION OF CLAIMS OWED THE UNITED STATES
Section 105-55.024 - Consideration of tax consequences to the Government

41 C.F.R. § 105-55.024

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Current through October 31, 2024
Section 105-55.024 - Consideration of tax consequences to the Government

In negotiating a compromise, the General Services Administration (GSA) may consider the tax consequences to the Government. In particular, GSA may 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 § 105-55.030.

41 C.F.R. § 105-55.024