48 CFR · Federal Acquisition Regulation and Defense supplement

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The codified text (eCFR, as of 2026-10-02). Under the Revolutionary FAR Overhaul ↗, agencies follow class deviations with new text for many parts while the formal rules go through the Federal Register: check the solicitation and your contract's clauses, which rule.

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6 sections with “31 U.S.C. 7701(c)”

  • FAR 52.212-3 Offeror Representations and Certifications—Commercial Products and Commercial Services.
    …n SAM and submitted a complete application for certification to SBA on or before December 31, 2023. Service-disabled veteran-owned small business (SDVOSB) Program means a program that authorizes contracting officers to limit competition, i…
  • FAR 52.204-3 Taxpayer identification.
    …ragraphs (d) through (f) of this provision to comply with debt collection requirements of 31 U.S.C. 7701(c) and 3325(d), reporting requirements of 26 U.S.C. 6041, 6041A, and 6050M, and implementing regulations issued by the IRS. If the resu…
  • FAR 4.902 General.
    (a) Debt collection. 31 U.S.C. 7701(c) requires each contractor doing business with a Government agency to furnish its TIN to that agency. 31 U.S.C. 3325(d) requires the Government to include, with each certified voucher prepared by the Gov…
  • FAR 13.106-3 Award and documentation.
    … any delinquent amounts arising out of the contractor's relationship with the Government (31 U.S.C. 7701(c)(3)).
  • FAR 52.229-11 Tax on Certain Foreign Procurements—Notice and Representation.
    …ion; (4) Any estate (other than a foreign estate, within the meaning of 26 U.S.C. 701(a)(31)); and (5) Any trust if— (i) A court within the United States is able to exercise primary supervision over the administration of the trust; and …
  • FAR 52.229-12 Tax on Certain Foreign Procurements.
    …on; (4) Any estate (other than a foreign estate, within the meaning of 26 U.S.C. 7701(a)(31)); and (5) Any trust if— (i) A court within the United States is able to exercise primary supervision over the administration of the trust; and …

FAR (chapter 1)

DFARS (chapter 2, Defense)

Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Rule changes in progress: FAR, DFARS. Terms: glossary.