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.
source: 72 FR 10409, Mar. 8, 2007, unless otherwise noted.
cite as: 45 CFR 30.26