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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8 sections with “Federal tax assessment”

  • FAR 31.205-41 Taxes.
    (a) The following types of costs are allowable: (1) Federal, State, and local taxes (see part 29), except as otherwise provided in paragraph (b) below that are required to be and are paid or accrued in accordance with generally accepted ac…
  • FAR 52.209-12 Certification Regarding Tax Matters.
    …r shall certify that, to the best of its knowledge and belief, it— (1) Has [ ] filed all Federal tax returns required during the three years preceding the certification; (2) Has not [ ] been convicted of a criminal offense under the Inter…
  • FAR 2.101 Definitions.
    …ord or a term, defined in this section, has the same meaning throughout this chapter (the Federal Acquisition Regulation (FAR)) unless the context in which the word or term is used clearly requires a different meaning or another FAR part, s…
  • FAR 7.503 Policy.
    …the content and application of regulations, among other things. (6) The determination of Federal program priorities for budget requests. (7) The direction and control of Federal employees. (8) The direction and control of intelligence an…
  • FAR 42.1503 Procedures.
    …d decisions, and should therefore be marked “Source Selection Information”. Evaluation of Federal Prison Industries (FPI) performance may be used to support a waiver request (see 8.604) when FPI is a mandatory source in accordance with subp…
  • FAR 52.222-50 Combating Trafficking in Persons.
    …mercial product (as defined in paragraph (1) of the definition of “commercial product” at Federal Acquisition Regulation (FAR) 2.101; (ii) Sold in substantial quantities in the commercial marketplace; and (iii) Offered to the Government, …
  • FAR 52.250-3 SAFETY Act Block Designation/Certification.
    …he technology meets, or fails to meet, the requirements of any solicitation issued by any Federal, State, local or tribal governments. Determinations by DHS with respect to whether to issue a SAFETY Act designation for technologies submitte…
  • FAR 52.250-4 SAFETY Act Pre-qualification Designation Notice.
    …he Technology meets, or fails to meet, the requirements of any solicitation issued by any Federal, State, local or tribal governments. Determinations by DHS with respect to whether to issue a SAFETY Act designation for Technologies submitte…

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.