GroundRules
45 CFR 30.26: Consideration of tax consequences to the Government.
Where this section sits in the code
- Title 45—Public Welfare
- SUBTITLE A—Department of Health and Human Services
- SUBCHAPTER A—GENERAL ADMINISTRATION
- PART 30—CLAIMS COLLECTION
- Subpart C—Debt Compromise
In negotiating a compromise, the Secretary will consider the tax consequences to the Government. In particular, the Secretary 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 § 30.32.
Collected 2026-08-27T02:26:21Z. Source file · JSON