Consideration of tax consequences to the Government.
10 C.F.R. § 1015.306
in effectEffective: 2024-07-01In 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.
Source: eCFRURL: https://www.ecfr.gov/api/versioner/v1/full/2024-07-01/title-10.xmlFetched: 7/26/2026
