45 CFR § 1177.26 - Consideration of tax consequences to the Government.

---
identifier: "/us/cfr/t45/s1177.26"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "45 CFR § 1177.26 - Consideration of tax consequences to the Government."
title_number: 45
title_name: "Public Welfare"
section_number: "1177.26"
section_name: "Consideration of tax consequences to the Government."
chapter_name: "NATIONAL FOUNDATION ON THE ARTS AND THE HUMANITIES"
subchapter_number: "D"
subchapter_name: "NATIONAL ENDOWMENT FOR THE HUMANITIES"
part_number: "1177"
part_name: "CLAIMS COLLECTION"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "31 U.S.C. 3711, 3716-3719; Pub. L. 104-134; 31 CFR 900-904."
regulatory_source: "86 FR 66965, Nov. 24, 2021, unless otherwise noted."
cfr_part: "1177"
---


# 1177.26 Consideration of tax consequences to the Government.

In negotiating a compromise, NEH will consider the tax consequences to the Government. In particular, NEH will consider requiring a waiver of the debtor's tax-loss-carry-forward and tax-loss-carry-back rights. For information on discharge of indebtedness reporting requirements, see § 1177.32.