Code of Federal Regulations (Last Updated: February 15, 2024) |
Title 45 - Public Welfare |
Subtitle A - Department of Health and Human Services |
SubChapter A - General Administration |
Part 30 - Claims Collection |
Subpart C - Debt Compromise |
§ 30.26 - Consideration of tax consequences to the Government.
Latest version.
-
§ 30.26 Consideration of tax consequences to the Government.
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.