38 CFR § 1.935 - Consideration of tax consequences to the Government.
---
identifier: "/us/cfr/t38/s1.935"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "38 CFR § 1.935 - Consideration of tax consequences to the Government."
title_number: 38
title_name: "Pensions, Bonuses, and Veterans' Relief"
section_number: "1.935"
section_name: "Consideration of tax consequences to the Government."
chapter_name: "DEPARTMENT OF VETERANS AFFAIRS"
part_number: "1"
part_name: "GENERAL PROVISIONS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "38 U.S.C. 501, and as noted in specific sections."
cfr_part: "1"
---
# 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]