{"data":{"id":"us/45-cfr-30.26","jurisdiction":"us","citation":"45 CFR 30.26","heading":"Consideration of tax consequences to the Government.","body":"In negotiating a compromise, the Secretary will consider the tax consequences to the Government. In particular, the Secretary 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 § 30.32.","path":["Title 45—Public Welfare","SUBTITLE A—Department of Health and Human Services","SUBCHAPTER A—GENERAL ADMINISTRATION","PART 30—CLAIMS COLLECTION","Subpart C—Debt Compromise"],"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":"bbead94a3ffc4a547d2ffb142c82e2ff94d600ba1df7dcbc63ed5f8b1ca34194","source_id":"us-cfr","stale":true,"prev":"us/45-cfr-30.25","next":"us/45-cfr-30.27"},"notice":"GroundRules: Original legal text. Not legal advice."}