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Federal regulations · Through 2026-08-25 · Newer source version available

10 CFR 1015.306: Consideration of tax consequences to the Government.

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Where this section sits in the code
  1. Title 10—Energy
  2. CHAPTER X—DEPARTMENT OF ENERGY (GENERAL PROVISIONS)
  3. PART 1015—COLLECTION OF CLAIMS OWED THE UNITED STATES
  4. Subpart C—Standards for the Compromise of Claims

In negotiating a compromise, DOE will consider the tax consequences to the Government. In particular, DOE 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 § 1015.405 of this part.

Collected 2026-08-27T02:24:09Z. Source file · JSON

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