31 CFR 902.6
§ 902.6 Consideration of tax consequences to the Government.
United States · 31 CFR — Money and Finance: Treasury · Status: effective
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- Citation
- 31 CFR 902.6, § 902.6 Consideration of tax consequences to the Government, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/144264
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Full text
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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.