1. LawStack
  2. Title 10 - Energy
  3. Chapter X - DEPARTMENT OF ENERGY (GENERAL PROVISIONS)
  4. Part 1015 - COLLECTION OF CLAIMS OWED THE UNITED STATES
  5. Subpart C - Standards for the Compromise of Claims
  6. 10 CFR § 1015.306
10 CFR § 1015.306
Consideration of tax consequences to the Government
June 9, 2020
CFR

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.

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§ 1015.307 Mutual releases of the debtor and the Government

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