---
kind: "section"
citation: "41 C.F.R. § 105-55.024"
title: "41"
number: "105-55.024"
heading: "Consideration of tax consequences to the Government."
url: "https://uscodex.org/cfr/41/105-55.024"
---

# §105-55.024. Consideration of tax consequences to the Government.


In negotiating a compromise, the General Services Administration (GSA) may consider the tax consequences to the Government. In particular, GSA may 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 [§ 105-55.030](/cfr/41/105-55.030.md).


## Notes

### Authority

Authority: 5 U.S.C. 552-553; 31 U.S.C. 321, 3701, 3711, 3716, 3717, 3718, 3719, 3720B, 3720D; 31 CFR parts 900-904.

### Source

Source: 68 FR 68741, Dec. 10, 2003, unless otherwise noted.