38 CFR 1.935 - Consideration of tax consequences to the Government.

Regulations last checked for updates: May 14, 2024

Title 38 - Pensions, Bonuses, and Veterans' Relief last revised: May 10, 2024

View all text of Part 1 [§ 1.9 - § 1.1000]

§ 1.935 - Consideration of tax consequences to the Government.

In negotiating a compromise, VA will consider the tax consequences to the Government. In particular, VA will consider requiring a waiver of tax-loss-carry-forward and tax-loss-carry-back rights of the debtor.

(Authority: 31 U.S.C. 3711; 38 U.S.C. 501,3720,Oct. 25, 2004]

authority: Sections 1.500 to 1.527 issued under 72 Stat. 1114, 1236, as amended; 38 U.S.C. 501,5701

source: 40 FR 33944, Aug. 12, 1975, unless otherwise noted.

cite as: 38 CFR 1.935