StacksVerified U.S. regulatory reference

38 CFR §1.935

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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.