Code of Federal Regulations · Section

§ 1.935 — Consideration Of Tax Consequences To The Government

38 C.F.R. § 1.935

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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.

38 C.F.R. § 1.934 38 C.F.R. § 1.936

Authorizing Statute

Rules and regulations
38 U.S.C. § 501
Collection and compromise
31 U.S.C. § 3711