38 C.F.R. § 1.935 Consideration of tax consequences to the Government.
Title 38 - Pensions, Bonuses, and Veterans' Relief
In negotiating a compromise, VA will consider the tax consequences to the Government. In particular, VA will consider requiring a waiver of tax-loss-carry-forward and tax-loss-carry-back rights of the debtor. (Authority: 31 U.S.C. 3711; 38 U.S.C. 501, 3720). [69 FR 62198, Oct. 25, 2004]
Title 38: Pensions, Bonuses, and Veterans' Relief
PART 1—GENERAL PROVISIONS
Standards for Compromise of Claims
§ 1.935 Consideration of tax consequences to the Government.
