{"data":{"id":"us/38-cfr-1.935","jurisdiction":"us","citation":"38 CFR 1.935","heading":"Consideration of tax consequences to the Government.","body":"In negotiating a compromise, VA will consider the tax consequences to the Government. In particular, VA will consider requiring a waiver of tax-loss-carry-forward and tax-loss-carry-back rights of the debtor.","path":["Title 38—Pensions, Bonuses, and Veterans' Relief","CHAPTER I—DEPARTMENT OF VETERANS AFFAIRS","PART 1—GENERAL PROVISIONS"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-38.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:50Z","sha256":"27c8ac14b67008e350ff922801f01a6c58c78c7ae38dce10b2fb250a4bea5a5d","source_id":"us-cfr","stale":true,"prev":"us/38-cfr-1.934","next":"us/38-cfr-1.936"},"notice":"GroundRules: Original legal text. Not legal advice."}