41 C.F.R. § 105-55.024 Consideration of tax consequences to the Government.
Title 41 - Public Contracts and Property Management
In negotiating a compromise, the General Services Administration (GSA) may consider the tax consequences to the Government. In particular, GSA may 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 §105–55.030.
Title 41: Public Contracts and Property Management
PART 105–55—COLLECTION OF CLAIMS OWED THE UNITED STATES
§ 105-55.024 Consideration of tax consequences to the Government.
