{"data":{"id":"us/45-cfr-1177.26","jurisdiction":"us","citation":"45 CFR 1177.26","heading":"Consideration of tax consequences to the Government.","body":"In negotiating a compromise, NEH will consider the tax consequences to the Government. In particular, NEH will consider requiring a waiver of the debtor's tax-loss-carry-forward and tax-loss-carry-back rights. For information on discharge of indebtedness reporting requirements, see § 1177.32.","path":["Title 45—Public Welfare","Subtitle B—Regulations Relating to Public Welfare","CHAPTER XI—NATIONAL FOUNDATION ON THE ARTS AND THE HUMANITIES","SUBCHAPTER D—NATIONAL ENDOWMENT FOR THE HUMANITIES","PART 1177—CLAIMS COLLECTION","Subpart C—Standards for the Compromise of Claims"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-45.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:21Z","sha256":"b46817ef9bf54cbed916a147f846a6cd80c0727b8d18a649cbe288e9c5830faf","source_id":"us-cfr","stale":true,"prev":"us/45-cfr-1177.25","next":"us/45-cfr-1177.27"},"notice":"GroundRules: Original legal text. Not legal advice."}