Code of Federal Regulations · Section
§ 1015.306 — Consideration Of Tax Consequences To The Government
10 C.F.R. § 1015.306
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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.
Authorizing Statute
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Establishment and mission50 U.S.C. § 2401
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Definitions and application31 U.S.C. § 3701
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General duties of Commission42 U.S.C. § 2201