CFR /  Title 38  /  Part 1  /  Sec. 1.935 Consideration of tax consequences to the Government.

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. (Authority: 31 U.S.C. 3711; 38 U.S.C. 501, 3720) [69 FR 62198, Oct. 25, 2004]