Statutes, codes, and regulations
Code of Federal Regulations
Title 45 - PUBLIC WELFARESubtitle B - REGULATIONS RELATING TO PUBLIC WELFAREChapter XI - NATIONAL FOUNDATION ON THE ARTS AND THE HUMANITIESSubchapter D - NATIONAL ENDOWMENT FOR THE HUMANITIESPart 1177 - CLAIMS COLLECTION
Subpart C - STANDARDS FOR THE COMPROMISE OF CLAIMS
Section 1177.26 - Consideration of tax consequences to the Government

45 C.F.R. § 1177.26

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Current through September 30, 2024
Section 1177.26 - Consideration of tax consequences to the Government

In negotiating a compromise, NEH will consider the tax consequences to the Government. In particular, NEH will consider requiring a waiver of the debtor's tax-loss-carry-forward and tax-loss-carry-back rights. For information on discharge of indebtedness reporting requirements, see § 1177.32 .

45 C.F.R. §1177.26

86 FR 66964, 2/22/2022