§30.32. Discharge of indebtedness; reporting requirements. — Inbound Citations
45 C.F.R. § 30.32
Statutory Authority
Cited by 1 regulation in release Current.
Citations to 45 C.F.R. § 30.32 as a whole
-
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.