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

45 CFR 1177.26: Consideration of tax consequences to the Government.

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Where this section sits in the code
  1. Title 45—Public Welfare
  2. Subtitle B—Regulations Relating to Public Welfare
  3. CHAPTER XI—NATIONAL FOUNDATION ON THE ARTS AND THE HUMANITIES
  4. SUBCHAPTER D—NATIONAL ENDOWMENT FOR THE HUMANITIES
  5. PART 1177—CLAIMS COLLECTION
  6. Subpart C—Standards for the Compromise of Claims

In negotiating a compromise, NEH will consider the tax consequences to the Government. In particular, NEH will consider requiring a waiver of the debtor's tax-loss-carry-forward and tax-loss-carry-back rights. For information on discharge of indebtedness reporting requirements, see § 1177.32.

Collected 2026-08-27T02:26:21Z. Source file · JSON

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