{"data":{"id":"us/41-cfr-105-55.024","jurisdiction":"us","citation":"41 CFR 105-55.024","heading":"-55.024 Consideration of tax consequences to the Government.","body":"In negotiating a compromise, the General Services Administration (GSA) may consider the tax consequences to the Government. In particular, GSA may 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 § 105-55.030.","path":["Title 41—Public Contracts and Property Management","Subtitle C—Federal Property Management Regulations System","CHAPTER 105—GENERAL SERVICES ADMINISTRATION","PART 105-55—COLLECTION OF CLAIMS OWED THE UNITED STATES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-41.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:05Z","sha256":"08ce97c2bce1d710c07dd1d6c984f7d06ea001a670969fe2836ee7eb4e9d3ba1","source_id":"us-cfr","stale":true,"prev":"us/41-cfr-105-55.023","next":"us/41-cfr-105-55.025"},"notice":"GroundRules: Original legal text. Not legal advice."}