GroundRules
41 CFR 105-55.024: -55.024 Consideration of tax consequences to the Government.
Where this section sits in the code
- Title 41—Public Contracts and Property Management
- Subtitle C—Federal Property Management Regulations System
- CHAPTER 105—GENERAL SERVICES ADMINISTRATION
- PART 105-55—COLLECTION OF CLAIMS OWED THE UNITED STATES
In negotiating a compromise, the General Services Administration (GSA) may consider the tax consequences to the Government. In particular, GSA may 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 § 105-55.030.
Collected 2026-08-27T02:26:05Z. Source file · JSON