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10 CFR 1015.306

§ 1015.306 Consideration of tax consequences to the Government.

United States · 10 CFR — Energy · Status: effective

Taxation
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10 CFR 1015.306, § 1015.306 Consideration of tax consequences to the Government, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/41457
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Full text

In negotiating a compromise, DOE will consider the tax consequences to the Government. In particular, DOE 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 § 1015.405 of this part.

Legislative history

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