§ 30.26 Consideration of tax consequences to the Government.
Current through Aug 10, 2026 · Read all of Part 30
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.