---
kind: "section"
citation: "10 C.F.R. § 1015.306"
title: "10"
number: "1015.306"
heading: "Consideration of tax consequences to the Government."
url: "https://uscodex.org/cfr/10/1015.306"
---

# §1015.306. Consideration of tax consequences to the Government.


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](/cfr/10/1015.405.md) of this part.


## Notes

### 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.