StacksVerified U.S. regulatory reference

45 CFR §1177.26

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