31 C.F.R. § 902.6 Consideration of tax consequences to the Government.
Title 31 - Money and Finance: Treasury
In negotiating a compromise, agencies should consider the tax consequences to the Government. In particular, agencies should 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 §903.5 of this chapter.
Title 31: Money and Finance: Treasury
PART 902—STANDARDS FOR THE COMPROMISE OF CLAIMS
§ 902.6 Consideration of tax consequences to the Government.
