---
kind: "section"
citation: "45 C.F.R. § 1177.26"
title: "45"
number: "1177.26"
heading: "Consideration of tax consequences to the Government."
url: "https://uscodex.org/cfr/45/1177.26"
---

# §1177.26. Consideration of tax consequences to the Government.


In negotiating a compromise, NEH will consider the tax consequences to the Government. In particular, NEH will consider requiring a waiver of the debtor's tax-loss-carry-forward and tax-loss-carry-back rights. For information on discharge of indebtedness reporting requirements, see [§ 1177.32](/cfr/45/1177.32.md).


## Notes

### Authority

Authority: 31 U.S.C. 3711, 3716-3719; Pub. L. 104-134; 31 CFR 900-904.

### Source

Source: 86 FR 66965, Nov. 24, 2021, unless otherwise noted.