10 C.F.R. § 1015.306 Consideration of tax consequences to the Government.
Title 10 - Energy
In negotiating a compromise, DOE will consider the tax consequences to the Government. In particular, DOE 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 §1015.405 of this part.
Title 10: Energy
PART 1015—COLLECTION OF CLAIMS OWED THE UNITED STATES
Subpart C—Standards for the Compromise of Claims
§ 1015.306 Consideration of tax consequences to the Government.