{"data":{"id":"us/31-cfr-902.6","jurisdiction":"us","citation":"31 CFR 902.6","heading":"Consideration of tax consequences to the Government.","body":"In negotiating a compromise, agencies should consider the tax consequences to the Government. In particular, agencies should 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 § 903.5 of this chapter.","path":["Title 31—Money and Finance: Treasury","Subtitle B—Regulations Relating to Money and Finance","CHAPTER IX—FEDERAL CLAIMS COLLECTION STANDARDS (DEPARTMENT OF THE TREASURY—DEPARTMENT OF JUSTICE)","PART 902—STANDARDS FOR THE COMPROMISE OF CLAIMS"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-31.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:25Z","sha256":"5396cae5bd1b06dab7b3123da4041331700e663679e03dc75eab834a8d6e505e","source_id":"us-cfr","stale":true,"prev":"us/31-cfr-902.5","next":"us/31-cfr-902.7"},"notice":"GroundRules: Original legal text. Not legal advice."}