38 CFR 1.935: Consideration of tax consequences to the Government.
Where this section sits in the code
- Title 38—Pensions, Bonuses, and Veterans' Relief
- CHAPTER I—DEPARTMENT OF VETERANS AFFAIRS
- PART 1—GENERAL PROVISIONS
In negotiating a compromise, VA will consider the tax consequences to the Government. In particular, VA will consider requiring a waiver of tax-loss-carry-forward and tax-loss-carry-back rights of the debtor.
Collected 2026-08-27T02:25:50Z. Source file · JSON