§ 902.6. Consideration of tax consequences to the Government.
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/us/cfr/t31/s§ 902.6·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
In negotiating a compromise, agencies should consider the tax consequences to the Government. In particular, agencies should 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 § 903.5 of this chapter.