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10 CFR § 1015.306
10 CFR § 1015.306 — § 1015.306 Consideration of tax consequences to the Government.
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§ 1015.306 Consideration of tax consequences to the Government.
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.