---
kind: "section"
citation: "38 C.F.R. § 1.935"
title: "38"
number: "1.935"
heading: "Consideration of tax consequences to the Government."
url: "https://uscodex.org/cfr/38/1.935"
---

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


In negotiating a compromise, VA will consider the tax consequences to the Government. In particular, VA will consider requiring a waiver of tax-loss-carry-forward and tax-loss-carry-back rights of the debtor.


## Notes

### Amendments

[69 FR 62198, Oct. 25, 2004]

### Authority

Authority: Sections 1.900 through 1.953 are issued under the authority of 31 U.S.C. 3711 through 3720E; 38 U.S.C. 501, and as noted in specific sections.

### Source

Source: 32 FR 2614, Feb. 8, 1967, unless otherwise noted.

### Authority

Authority: 38 U.S.C. 501, and as noted in specific sections.

### Source

Source: 40 FR 33944, Aug. 12, 1975, unless otherwise noted.

### Amendments

[69 FR 62198, Oct. 25, 2004]