45 CFR §30.26
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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.