§1015.306. Consideration of tax consequences to the Government.
10 C.F.R. § 1015.306
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.
Notes, amendments, and revision history
Authority
Authority: 31 U.S.C. 3701, 3711, 3716, 3717, 3718, and 3720B; 42 U.S.C. 2201 and 7101, et seq.; 50 U.S.C. 2401 et seq.
Source
Source: 68 FR 48533, Aug. 14, 2003, unless otherwise noted.