StacksVerified U.S. regulatory reference

10 CFR §1015.306

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
In negotiating a compromise, DOE will consider the tax consequences to the Government. In particular, DOE 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 § 1015.405 of this part.