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

31 CFR 902.6: Consideration of tax consequences to the Government.

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Where this section sits in the code
  1. Title 31—Money and Finance: Treasury
  2. Subtitle B—Regulations Relating to Money and Finance
  3. CHAPTER IX—FEDERAL CLAIMS COLLECTION STANDARDS (DEPARTMENT OF THE TREASURY—DEPARTMENT OF JUSTICE)
  4. PART 902—STANDARDS FOR THE COMPROMISE OF CLAIMS

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.

Collected 2026-08-27T02:25:25Z. Source file · JSON

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