---
kind: "section"
citation: "45 C.F.R. § 30.26"
title: "45"
number: "30.26"
heading: "Consideration of tax consequences to the Government."
url: "https://uscodex.org/cfr/45/30.26"
---

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


In negotiating a compromise, the Secretary will consider the tax consequences to the Government. In particular, the Secretary 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 [§ 30.32](/cfr/45/30.32.md).


## Notes

### Authority

Authority: 31 U.S.C. 3711(d).

### Source

Source: 72 FR 10409, Mar. 8, 2007, unless otherwise noted.