{"data":{"id":"us/10-cfr-1015.306","jurisdiction":"us","citation":"10 CFR 1015.306","heading":"Consideration of tax consequences to the Government.","body":"In negotiating a compromise, DOE will consider the tax consequences to the Government. In particular, DOE 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 § 1015.405 of this part.","path":["Title 10—Energy","CHAPTER X—DEPARTMENT OF ENERGY (GENERAL PROVISIONS)","PART 1015—COLLECTION OF CLAIMS OWED THE UNITED STATES","Subpart C—Standards for the Compromise of Claims"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-10.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:09Z","sha256":"7afcc5affaca0673cfbcabaa411439c34047ea3ed37f748733ea95ee5323a0df","source_id":"us-cfr","stale":true,"prev":"us/10-cfr-1015.305","next":"us/10-cfr-1015.307"},"notice":"GroundRules: Original legal text. Not legal advice."}