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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11 sections with “Common parent”

  • FAR 52.212-3 Offeror Representations and Certifications—Commercial Products and Commercial Services.
    …ent, identity of interests among family members, shared facilities and equipment, and the common use of employees. Inverted domestic corporation means a foreign incorporated entity that meets the definition of an inverted domestic corporat…
  • FAR 52.204-3 Taxpayer identification.
    …5, insert the following provision: Taxpayer Identification (OCT 1998) (a) Definitions. Common parent, as used in this provision, means that corporate entity that owns or controls an affiliated group of corporations that files its Federal…
  • FAR 4.901 Definition.
    Common parent, as used in this subpart, means that corporate entity that owns or controls an affiliated group of corporations that files its Federal income tax returns on a consolidated basis, and of which the offeror is a member.
  • FAR 4.903 Reporting contract information to the IRS.
    …ion to report is— (1) Name, address, and TIN of the contractor; (2) Name and TIN of the common parent (if any); (3) Date of the contract action; (4) Amount obligated on the contract action; and (5) Estimated contract completion date. …
  • FAR 52.219-9 Small Business Subcontracting Plan.
    …bcontracting in support of the specific contract, except that indirect costs incurred for common or joint purposes may be allocated on a prorated basis to the contract. Master subcontracting plan means a subcontracting plan that contains a…
  • FAR 22.1003-4 Administrative limitations, variations, tolerances, and exemptions.
    …e Contract Labor Standards statute: (1) Contracts entered into by the United States with common carriers for the carriage of mail by rail, air (except air star routes), bus, and ocean vessel, where such carriage is performed on regularly s…
  • FAR 19.702 Statutory requirements.
    …é is a covered territory business or that protégé has its principal office located in the Commonwealth of Puerto Rico.
  • FAR 35.017 Federally Funded Research and Development Centers.
    …discharge its responsibilities to the sponsoring agency, has access, beyond that which is common to the normal contractual relationship, to Government and supplier data, including sensitive and proprietary data, and to employees and install…
  • DFARS 225.7020-1 Definitions.
    …)); and (3) Any successor, subunit, parent entity, or subsidiary of, or any entity under common ownership or control with, any entity described in paragraph (1) or (2) of this definition.
  • DFARS 252.211-7003 Item Unique Identification and Valuation.
    …f ISO/IEC International Standard 15434), in accordance with the Air Transport Association Common Support Data Dictionary; and (ii) The encoded data elements of the unique item identifier conform to the transfer structure, syntax, and codin…
  • DFARS 252.225-7056 Prohibition Regarding Business Operations with the Maduro Regime.
    …)); and (3) Any successor, subunit, parent entity, or subsidiary of, or any entity under common ownership or control with, any entity described in paragraph (1) or (2) of this definition. (b) Prohibition. In accordance with section 890 of…

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.