---
kind: "section"
citation: "31 C.F.R. § 902.6"
title: "31"
number: "902.6"
heading: "Consideration of tax consequences to the Government."
url: "https://uscodex.org/cfr/31/902.6"
---

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


In negotiating a compromise, agencies should consider the tax consequences to the Government. In particular, agencies should 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 [§ 903.5](/cfr/31/903.5.md) of this chapter.


## Notes

### Authority

Authority: 31 U.S.C. 3711.

### Source

Source: 65 FR 70402, Nov. 22, 2000, unless otherwise noted.