45 CFR 30.26

§ 30.26 Consideration of tax consequences to the Government.

United States · 45 CFR — Public Welfare · Status: effective

Cite this

Citation: 45 CFR 30.26, § 30.26 Consideration of tax consequences to the Government, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/216245
Permanent ID: ys:prov:216245@1
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Full text

In negotiating a compromise, the Secretary will consider the tax consequences to the Government. In particular, the Secretary 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 § 30.32.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.